EXHIBIT 23.1


                         CONSENT OF INDEPENDENT AUDITORS


      We consent to the use in this  Registration  Statement  on Form S-8 of our
report, which includes an explanatory paragraph concerning the Company's ability
to continue  as a going  concern,  dated April 12, 2001  relating to the balance
sheet of Light Management  Group,  Inc. and Subsidiaries as of December 31, 2000
and the  related  statements  of  operations,  changes in  stockholders'  equity
(deficiency) and cash flows for the year then ended.



                                                /s/ Feldman Sherb & Co., P.C.
                                                Feldman Sherb & Co., P.C.
                                                Certified Public Accountants


New York, New York
January 17, 2002