EXHIBIT 23.1
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                         CONSENT OF INDEPENDENT AUDITORS

We  consent  to  the inclusion in this Registration Statement on Form SB-2 (File
No.  333-99599)  of  our  report  dated  October  11, 2002, on our audits of the
consolidated  financial  statements  of  GWIN,  Inc.  (formerly  Global Sports &
Entertainment,  Inc.),  as  of  July  31, 2002 and December 31, 2001 and for the
seven-month  period  ended July 31, 2002 and each of the two years in the period
ended  December  31,  2001,  which  contain an emphasis paragraph relating to an
uncertainty  as to the Company's ability to continue as a going concern. We also
consent  to  the  reference  to  our  firm  under  the  captions  "Experts".


                                          /s/ MOORE STEPHENS, P.C.
                                          Certified Public Accountants

Cranford, New Jersey
January 31, 2003