INTELLIGENT DECISION SYSTEMS, INC.








                                    FORM S-8
                             REGISTRATION STATEMENT









                                Exhibit No. 23.1




             Consent of Wilber & Townshend, independent accountants






                                       60







WILBER &
TOWNSHEND

A Professional Corporation                                    465 Baldwin Street
Certified Public Accountants                                  Jenison, MI  49428
PH:  615-457-4880
FX:  615-457-1114








                         CONSENT OF INDEPENDENT AUDITORS



     We consent  to the use of our names as  experts  as found in the  "Experts"
section  on  page 16 in the  Form  S-8  registration  statement  of  Intelligent
Decision Systems, Inc. which reads:

     Certain  financial  statements of Intelligent  Decision  Systems,  Inc. are
     incorporated by reference in this Prospectus from the Company's Form 10-KSB
     for the fiscal year ended June 30, 1996 which have been audited by Wilber &
     Townshend, P.C., independent certified public accountants,  as indicated in
     their report with respect thereto, and included herein in reliance upon the
     authority of said firm as experts in auditing and accounting in giving said
     report.

     We hereby consent to the  incorporation  by reference in this  Registration
Statement on Form S-8, to be filed by Intelligent Decision Systems,  Inc. of our
auditors' report dated September 19, 1996 accompanying the financial  statements
of Intelligent Decision Systems, Inc. (formerly,  Resource Finance Group, Ltd.),
as of June 30, 1996 and 1995 which  appears in the  Company's  Annual  Report on
Form 10-KSB for the year ended June 30, 1996.


                             /s/  Wilber & Townshend


Jenison, MI
April 9, 1997















           Member: American Institute of Certified Public Accountants
              Michigan Association of Certified Public Accountants


                                       61