Exhibit 23.1



                       CONSENT OF INDEPENDENT ACCOUNTANTS


     We hereby consent to the use in the Prospectus constituting part of this
Registration Statement, on Form S-4 of our report dated July 2, 1997 on the
consolidated balance sheet of Pacific Aerospace & Electronics, Inc. as of May
31, 1997, and the related consolidated statements of operations, stockholders
equity and cash flows for each of the years in the two-year period ended May 31,
1997, which appear in the Prospectus. We also consent to the reference to our
Firm under the heading "Experts" in the Prospectus.


MOSS ADAMS LLP


Seattle, Washington
November 25, 1998