EXHIBIT 23.1



                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants, we hereby consent to the incorporation of our
report dated April 8, 2004 with respect to the consolidated financial statements
of Kirshner Entertainment & Technologies, Inc. included in this Annual Report on
Form 10-KSB/A for the fiscal year ended December 31, 2003, into the Company's
previously filed Registration Statement on Form S-8 filed on December 21, 2000
(Registration No. 333-52424) and the Company's Registration Statement,
Post-Effective No. 1 ane Post- Effective Amendment No. 2 to its Registration
Statement on Form S-8 initially filed with the SEC on December 14, 2000
(Registration No. 333-50076).

/s/ Berkovits, Lago & Company, LLP

Plantation Florida
May 14, 2003