EXHIBIT 23.1

                          Independent Auditors' Consent





We consent to the use of our report dated July 18, 2002 on the consolidated
financial statements of B. Twelve, Inc. and Subsidiary as of March 31, 2002 and
2001 and cumulative from March 5, 1999 (inception) to March 31, 2002 included
herein on the registration statement of B. Twelve, Inc. on Form SB-2, as amended
and to the reference to our firm under the heading "Experts" in the prospectus.

Our report dated July 18, 2002 contains an explanatory paragraph that states
that the Company has operating losses, an accumulated deficit, cash used in
operations and has a working capital deficiency, which raise substantial doubt
about its ability to continue as a going concern. The consolidated financial
statements do not include any adjustments that might result from the outcome of
that uncertainty.





SALBERG & COMPANY, P.A.
Boca Raton, Florida
August 21, 2002