Exhibit 23.4

                      CONSENT OF THE INDEPENDENT AUDITORS

We consent to the reference to our firm under the caption "Experts" and to the
use of our report dated November 8, 1999 in the Pre-Effective Amendment No. 5 to
the Registration Statement (Form SB-2 No. 333-81981) and related Prospectus of
COPE, Inc. for the registration of 900,000 shares of its common stock.

Ernst & Young Deutsche Allgemeine Treuhand AG

H.R. Walbrol      Dr. H. Kleekamper


Munich, Germany
February 1, 2000