EXHIBIT 23.1

R.  E.  BASSIE  &  CO.,  P.C.
CERTIFIED  PUBLIC  ACCOUNTANTS
A  PROFESSIONAL  CORPORATION
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                                        7171  Harwin  Drive,  Suite  306
                                        Houston,  Texas  77036-2197
                                        Tel: (713) 266-0691  Fax: (713) 266-0692
                                        E-Mail:  Rebassie@aol.com




                          INDEPENDENT AUDITORS' CONSENT
                          -----------------------------



We  consent  to the use in this Amendment No.1 to this Registration Statement of
ComTech  Consolidation  Group, Inc. on Form SB-2/A of our report dated March 24,
2000, appearing in the Prospectus, which is part of this Registration Statement.

We  also  consent  to  the  reference  to us under the heading "Experts" in such
Prospectus.


/s/  R. E. Bassie and Co., P.C.


Houston,  Texas
August  30,  2000