EXHIBIT 23.1
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                          INDEPENDENT AUDITORS' CONSENT


         We consent to the incorporation by reference in the Registration
Statement on Form S-8 pertaining to the Stock Option Plan, as amended, of PalWeb
Corporation and in the related Prospectus, by incorporation by reference of the
annual report on Form 10-KSB of PalWeb Corporation for the fiscal year ended May
31, 2003, of our report dated June 27, 2003. We also consent to the reference to
our firm under the caption "Experts" in the related Prospectus.


                                     MURRELL, HALL, MCINTOSH & CO., PLLP


Norman, Oklahoma
September 15, 2003