Exhibit 23.1


               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We have issued our report dated March 21, 1997 accompanying the financial
statements of SAC Technologies, Inc. included in the Annual Report on Form
10-KSB for the year ended December 31, 1996, which is incorporated by reference
in this Registration Statement. We consent to the incorporation by reference in
this Registration Statement of the aforementioned report.


/s/  Divine, Scherzer & Brody, Ltd.


Minneapolis, Minnesota
October 6, 1997