EXHIBIT 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the reference to our firm under the captions "Experts" in
this registration statement on Form S-3 and related prospectus of Greg Manning
Auctions, Inc. for the registration of 132,019 shares of its common stock and to
the incorporation by reference therein of our report dated September 23, 1999,
with respect to the consolidated financial statements of Greg Manning Auctions,
Inc. included in its Annual Report (Form 10-KSB) as of June 30, 1999 and for the
year then ended filed with the Securities and Exchange Commission.
/s/ Amper, Politziner & Mattia P.A.
June 14, 2000
Edison, New Jersey
