EXHIBIT 23.1
Smith
&
Company
A Professional Corporation of Certified Public Accountants
INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in this Registration Statement of
Noram Gaming and Entertainment, Inc. on Form S-8 of our report dated April 4,
2000 appearing in the Annual Report of Form 10-KSB of Noram Gaming and
Entertainment, Inc. for the year ended December 31, 1999, and to the use of our
report dated April 4, 2000, appearing as an exhibit which is part of this
Registration Statement.
Smith & Company
By: /s/ William R. Denney
------------------------------
William R. Denney, Partner
September 28, 2000
10 West 100 South, Suite 700. Salt Lake City, Utah 84101-1554
Telephone: (801) 575-8297o Facsimile: (801) 575-8306
E-mail: [email protected]
Members: American Institute of Certified Public Accountants.
Utah Association of Certified Public Accountants
