Elite Performance Holding (BYLT) S-1 IPO registration

EXHIBIT 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the inclusion in this Registration Statement on Form S-1 of our report dated May 13, 2024, of Elite Performance Holdings, Inc. relating to the audits of the consolidated financial statements for the periods ended December 31, 2023 and 2022 and the reference to our firm under the caption “Experts” in the Registration Statement.

/s/ M&K CPAS, PLLC

www.mkacpas.com

The Woodlands, Texas

October 11, 2024