Exhibit 23.1


                         CONSENT OF INDEPENDENT AUDITORS



We  hereby  consent  to the use in this  Registration  Statement  Post-Effective
(Amendment No. 2 to Form S-2, File No.  333-108432)  and related  prospectus for
the registration of 687,904 shares of common stock filed by Nestor,  Inc. of our
report dated March 16, 2004,  relating to the financial  statements which appear
in Nestor,  Inc.'s Annual Report on Form 10-K for the fiscal year ended December
31, 2003, filed with the Securities and Exchange Commission.  We also consent to
the  reference  to  us  under  the  heading  "Experts"  in  such  Post-Effective
Registration Statement.




/s/ Carlin, Charron & Rosen, LLP
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Carlin, Charron & Rosen, LLP
Providence, Rhode Island

April 26, 2004