CONSENT OF INDEPENDENT AUDITORS


We consent to the reference to our firm under the caption "Experts" and to 
the use of our report dated August 9, 1996 (except Note 13, as to which the 
date is June 6, 1997) in the Registration Statement (Form SB-1) and the 
related Prospectus of Active Ankle Systems, Inc. for the registration of 
100,000 shares of its common stock.



Louisville, Kentucky
June 16, 1997