Exhibit 23.1


               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


Single  Source  Electronic  Transactions,  Inc.
10780  Santa  Monica  Blvd.,  Suite  240
Los  Angeles,  California  90025



We consent to the use in this Registration Statement of Single Source Electronic
Transactions,  Inc.,  on Form SB-2 /A of our report dated March 24, 2001, and to
the reference  to  us  under  the  headings  "Experts."



/s/  Jonathon  P.  Reuben  C.P.A.


Jonathon  P.  Reuben,  C.P.A.
An  Accountancy  Corporation
Torrance,  CA  90505
April 12,  2001