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 31, 2003 relating to
the  balance  sheets of TMS, Inc. as of August 31, 2003and 2002 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, 2003 Annual Report on Form 10-KSB of TMS, Inc.







Oklahoma City, Oklahoma
November 10, 2003