Exhibit 23.1



                         CONSENT OF INDEPENDENT AUDITORS




We consent to the use of our  independent  auditors'  report dated  September 8,
2005, in the use of this  registration  statement  relating to the  consolidated
financial statements of International  Thoroughbred  Breeders,  Inc., and to the
reference to us under the caption "Experts" in the prospectus.





Stockton Bates, LLP
Certified Public Accountants


Philadelphia, Pennsylvania
December 28, 2005