Exhibit 23.1


               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


Single Source Financial Services Corporation
10780 Santa Monica Blvd., Suite 240
Los Angeles, California 90025



We  consent to the use in this Registration Statement on Form SB-2 of our report
dated  March  24,  2001,  relating  to the financial statements of Single Source
Electronic Transactions, Inc. and of our report dated January 17, 2001, relating
to the financial statements of Single Source Financial Services Corporation, and
to  the  reference  of  our  firm  under  the  headings  "Experts."



ss/  Jonathon  P.  Reuben  C.P.A.

Jonathon  P.  Reuben,  C.P.A.
An  Accountancy  Corporation
Torrance,  CA  90505
April  23,  2001