Exhibit 23.1

              Consent of Independent Certified Public Accountants


The Board of Directors
Tekni-Plex, Inc.
Somerville, New Jersey


We hereby consent to the incorporation by reference in the Prospectus
constituting a part of this Amendment 3 to this Registration Statement of our
report dated September 13, 2002, relating to the consolidated financial
statements and schedule of Tekni-Plex, Inc. appearing in the Company's annual
report on Form 10-K/A for the year ended June 28, 2002.

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



/s/ BDO Seidman, LLP


BDO Seidman, LLP

Woodbridge, NJ


May 28, 2003