EXHIBIT 23.1

                   CONSENT OF CERTIFIED PUBLIC ACCOUNTANTS


James E. Slayton, CPA
3867 West Market Street
Suite 208
Akron, Ohio 44333

To Whom It May Concern:

We consent to the reference to our firm under the caption "Experts" in the
Registration Statement (Form S-8) which grants an aggregate of 950,000 Shares
of Common stock of Nutek, Inc., under a certain "Consulting Agreements"
with Richard Simpson; Paul D. Draper, Attorney; Howard Waldman and Daniel
Delmonico and to the incorporation by reference therein of our report dated
January 12, 2000, and May 4, 2000, with respect to the consolidated financial
statements of the Company included in its Registration Statement and the
quarterly reports filed with the Securities and Exchange Commission.


/s/
- -------------------------
James L. Slayton, CPA

February 22, 2001