EXHIBIT 23.1 [LETTERHEAD] CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS Material Technologies, Inc. 11835 West Olympic Blvd., East Tower, Suite 705 Los Angeles, California 90064 The undersigned consents to the use of its opinion dated March 8, 1997, relating to the financial statements of Material Technologies, Inc., a Delaware Corporation, and to the reference to the firm under "Experts," all as included in the Registration Statement on Form S-1. Calabasas, California /s/ Jonathon P. Reuben, C.P.A. March 18, 1997 ------------------------------- Jonathon P. Reuben, C.P.A.