Exhibit 23.1


                           MICHAEL JOHNSON & CO., LLC
                          CERTIFIED PUBLIC ACCOUNTANTS
                         9175 E. KENYON AVE., SUITE 100
                             DENVER, COLORADO 80237


                         CONSENT OF INDEPENDENT AUDITOR

As independent certified public accountants, we hereby consent to the
incorporation by reference of our report dated February 18, 2002, in Military
Resale Group, Inc.'s Form SB-2 and any amendments thereto, for the fiscal years
ended December 31, 2000 and December 31, 2001, and to all references to our firm
included in this Registration Statement.


/s/ Michael Johnson & Co., LLC
Denver, Colorado
April 12, 2002