EXHIBIT 23.1


                         CONSENT OF INDEPENDENT AUDITORS

     We  consent  to  the  reference to our firm under the caption "Interests Of
Named Experts And Counsel" and to the use of our reports dated July 12, 2000, in
the  Registration  Statement  (Form SB-2) and related Prospectus of b2b.com Inc.
for  the  registration  of  shares  of  its  common  stock.

     Our  audit  also  included the financial statement schedule of b2b.com Inc.
This  schedule  is  the  responsibility  of  the  Company's  management.  Our
responsibility  is  to  express an opinion based on our audits.  In our opinion,
the  financial statement schedule referred to above, when considered in relation
to  the  basic  financial  statements  taken  as a whole, presents fairly in all
material  respects  the  information  set  forth  therein.


Vancouver, Canada

Elliott, Tulk, Pryce, Anderson
CHARTERED ACCOUNTANTS



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Elliott, Tulk, Pryce, Anderson