EXHIBIT 23.1

              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

    We have issued our report dated April 14, 1999 accompanying the financial
statements of audiohighway.com appearing in the 1998 Annual Report of the
Company to its stockholders included in the Annual Report on Form 10-KSB for the
year ended December 31, 1998, which are incorporated by reference in this
Registration Statement on Form S-8 pertaining to the Amended and Restated 1996
Stock Option Plan. We consent to the incorporation by reference in the
Registration Statement of the aforementioned report.

GRANT THORNTON LLP
San Jose, California
January 28, 2000

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