Exhibit 23.1

                         Consent of Independent Auditors


To  the  Board  of  Directors
   United  Trading.Com

     We  hereby  consent  to  the  incorporation  by  reference in this Form S-8
Registration  Statement  of  our  report  dated  March  28, 2002 relating to the
consolidated  financial  statements  of  United  Trading.Com  for the year ended
December  31,  2001  appearing  in  the  Registrant's  Form  10-KSB,  and to our
inclusion  as  a  named  expert.  Our  report  included an explanatory paragraph
regarding  the substantial doubt about the Registrant's ability to continue as a
going  concern.


December  16,  2002

/s/William  E.  Costello
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William  E.  Costello,  CPA
Encino,  California