EXHIBIT 23.1


                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants, we hereby consent to the incorporation by
reference in this registration statement of our report dated February 14, 2003
included in Active IQ Technologies, Inc.'s Annual Report on Form 10-K for the
year ended December 31, 2002, and to all references to our firm included in this
registration statement.



                                         /s/ Virchow, Krause & Company, LLP

Minneapolis, Minnesota
May 5, 2003