BAOA INC
S-8 POS, EX-23.1, 2000-06-16
GAMES, TOYS & CHILDREN'S VEHICLES (NO DOLLS & BICYCLES)
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                                  EXHIBIT 23.1


               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



We consent to incorporation by reference in the Registration Statement No.
33-_______ on Form S-8 of (1) our report dated March 23, 2000, relating to the
consolidated balance sheet of BAOA, Inc. as of December 31, 1999 and 1998 and
the related consolidated statements of operations and comprehensive income,
changes in shareholders' equity and cash flows for the year ended December 31,
1999 and 1998, which report appears in the 1999 Annual Report on Form 10-KSB of
BAOA, Inc. and (2) our report dated May 22, 2000, relating to the unaudited
consolidated balance sheet of BAOA, Inc. as of March 31, 2000 and 1999 and the
related consolidated statements of operations and comprehensive income and cash
flows for the three months ended March 31, 2000 and 1999, which report appears
in the March 31, 2000 Quarterly Report on Form 10-QSB.




                                                   S. W. HATFIELD, CPA
Dallas, Texas
June 14, 2000





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