EXHIBIT 23.1
                                                                    ------------



                          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, 2004, of our report dated August 13, 2004. We also consent to the reference
to our firm under the caption "Experts" in the related Prospectus.


                                            MURRELL, HALL, MCINTOSH & CO., PLLP


Norman, Oklahoma
August 30, 2004