XDOGS COM INC
S-8, EX-24.2, 2001-01-16
SPORTING & ATHLETIC GOODS, NEC
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                                                                    Exhibit 24.2


                                Exhibit No. 24.2

                    Consent of Independent Public Accountant

<PAGE>


               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT




XDOGS, INC.



We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statement  of our  report  dated  June 26,  2000  relating  to the  consolidated
financial  statements of XDOGS,  INC.  appearing the Company's  Annual Report on
Form 10-KSB for the year ended March 31, 2000.




By:  /s/  McGladrey & Pullen, LLP
---------------------------------
          McGladrey & Pullen, LLP
          Minneapolis, Minnesota
          January 9, 2001



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