EX-23.1

                           CONSENT OF ACCOUNTANTS

                           BECKSTEAD AND WATTS, LLP
                         Certified Public Accountants
                           3340 Wynn Road, Suite B
                           Las Vegas, Nevada 89102
                                (702) 257-1984


April 30, 2003


U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549

Re:  Point Group Holdings, Incorporated - Form S-8

Dear Sir/Madame:

As independent certified public accountants, we hereby consent to
the incorporation by reference in this Registration Statement on Form
S-8 of our report dated April 13, 2003 in Point Group Holdings,
Incorporated's Form 10-KSB for the fiscal year ended December 31,
2002, and to all references to my firm included in this Registration
Statement.

Sincerely,


/s/  Beckstead and Watts, LLP
Beckstead and Watts, LLP