Exhibit 23.1

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


         As independent public accountants, we hereby consent to the
incorporation by reference in the Registration Statements on Form S-8 (Nos.
333-54584 and 333-54582) of ActiveIQ Technologies, Inc. (FKA: Meteor Industries,
Inc.) of our report dated October 12, 2001 relating to the financial statements
which appear in this Form 8-K/A.


                                               s/ Virchow, Krause & Company, LLP


Minneapolis, Minnesota
April 17, 2002