EXHIBIT 23.1

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

We hereby  consent  to the  inclusion  in the  Prospectus  of this  Registration
Statement  on Form  SB-2 or our  report  dated  April 3, 1997  (except  as noted
therein) on the financial statements of Franklin Consolidated Mining Co, Inc. as
of and for the  years  ended  December  31,  1996 and 1995 and the  period  from
December  1, 1976  (inception)  to December  31,  1996.  We also  consent to the
reference  to our firm under the  caption  "Experts"  in the  Prospectus  of the
Registration Statement.

                                                       /s/ J.H. COHN LLP
                                                           J.H. COHN LLP
Roseland, New Jersey
June 12, 1997