EXHIBIT 23.1


               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



We hereby consent to the incorporation by reference in this Prospectus
constituting part of this Form S-4 of our report dated September 20, 2001,
except for Note 6 for which the date is October 4, 2001, relating to the
consolidated financial statements of Tekni-Plex, Inc. appearing in the Company's
annual report on Form 10-K.

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


/s/ BDO SEIDMAN, LLP

BDO Seidman, LLP

Woodbridge, NJ

August 22, 2002