EX-23 3 ex23.txt ACCOUNTANT'S CONSENT Exhibit 23.1 CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS As independent public accountants, we hereby consent to the incorporation by reference in this Form S-8 Registration Statement for the Heska Corporation 1997 Stock Incentive Plan of our report dated January 22, 1999, included in Heska Corporation's Annual Report on Form 10-K for the fiscal year ended December 31, 1999 and to all references to our Firm included in this registration statement. /s/ Arthur Andersen LLP Denver, Colorado February 6, 2001