EXHIBIT 23.1

INDEPENDENT AUDITOR'S CONSENT

To the Board of Directors
Data Conversion Laboratory, Inc.

We hereby consent to the use in the Prospectus constituting part of the
Registration Statement on Form SB-2 of our report dated May 8, 2002 on the
financial statements of Data Conversion Laboratory, Inc. as of December 31,
2001 and 2000 which appear in such Prospectus. We also consent to the reference
to our Firm under the captions "Experts" and "Selected Financial Data" in such
Prospectus.





GOLDSTEIN GOLUB KESSLER LLP
New York, New York

June 7, 2002