Exhibit 23.1






                          Independent Auditors' Consent


The Board of Directors

TMS, Inc.:

We consent to incorporation by reference in the registration statement (no. 333-
65604)  on Form S-8 of TMS, Inc. of our report dated October 11, 2002,  relating
to  the  balance  sheets of TMS, Inc. as of August 31, 2002 and  2001,  and  the
related  statements of operations, shareholders' equity, and cash flows for  the
years  then  ended, and the related financial statement schedule,  which  report
appears in the August 31, 2002, Annual Report on Form 10-KSB of TMS, Inc.







Oklahoma City, Oklahoma
November 21, 2002