Exhibit 23.1



               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


To the Board of Directors
Victor Industries, Inc.


As independent certified public accountants, we hereby consent to the use of our
report  dated  May  25, 2001, with respect to the financial statements of Victor
Industries, Inc. included in their annual report on Form 10-KSB filed on May 25,
2001 with the Securities Exchange Commission, and incorporated by reference into
this  Registrations  Statement  on  Form  S-8.




/s/  David I. Tow CPA
---------------------
David I. Tow CPA



November  ____,  2001


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