EXHIBIT 23.1
 
                        CONSENT OF CHARTERED ACCOUNTANTS
 
   
    We consent to the reference to our firm under the caption "Experts" and to
the use of our reports dated March 12, 1997, June 24, 1997 and August 18, 1997
in the Amendment No. 2 to the Registration Statement (Form SB-2) and related
Prospectus of Intercorp Excelle Inc. for the registration of 1,065,000 shares of
its common stock and 1,065,000 redeemable common stock purchase warrants.
    
 
                                              /s/ SCHWARTZ LEVITSKY FELDMAN
 
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                                                Schwartz Levitsky Feldman
 
   
September 5, 1997
Toronto, Ontario