EXHIBIT 23.1

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Registration Statement of
on Form S-3 Amendment No. 3 (File No. 333-70220), of our report dated June 20,
2001 (with respect to Note B and Note L[5], July 23, 2001 and the last paragraph
of Note J[3], July 18, 2001) on our audits of the financial statements included
in the Annual Report on Form 10-KSB/A of the Company for the year ended April
30, 2001 and to the reference to us under the heading "Experts" in the
Prospectus, which is part of this Registration Statement.

Our report contains an explanatory paragraph that states that the Company has
experienced recurring net losses and negative cash flows from operations that
raise substantial doubt about its ability to continue as a going concern. The
financial statements do not include any adjustments that might result from the
outcome of this uncertainty.



Richard A. Eisner & Company, LLP


New York, New York
February 11, 2002