EXHIBIT 23.1

                          INDEPENDENT AUDITORS' CONSENT

We consent to the use in this Registration Statement of Jill Kelly Productions
Holding, Inc. on Form SB-2 of our report dated February 20, 2004 and March 26,
2004 with respect to Note 16, relating to the consolidated financial statements
of Jill Kelly Productions Holding, Inc. as of December 31, 2003 and for the
years ended December 31, 2003 and 2002 appearing in this Prospectus, which is
part of this Registration Statement. We also consent to the reference to us
under the heading "Experts" in such Prospectus.

/s/ Sherb & Co., LLP
New York, NY
May 13, 2004