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 July 26, 2001 relating to the financial statements which appear is
this Form 8-K/A.


                                       /s/ Virchow, Krause & Company, LLP


Minneapolis, Minnesota
April 17, 2002