EXHIBIT 23.1
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                    CONSENT OF MENDOZA, BERGER & COMPANY, LLP

                  INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the use in this  Registration  Statement of P--CE Computers,  Inc.
(the  "Company") on Form SB-2 of our report dated  January 26, 2004,  except for
the  second  and  third  paragraphs  of Note 5 and Notes 6 and 8 which are dated
October 7, 2004, and the interim financial  statements for the nine months ended
May 31, 2004, which appear in the Prospectus, which is part of this Registration
Statement.

We also consent to the reference to our Firm under the caption "Experts" in such
Prospectus.





Irvine, California                [signed] "Mendoza, Berger & Company, LLP"
November 1, 2004                            Certified Public Accountants