EXHIBIT 23.1

                          INDEPENDENT AUDITORS' CONSENT

We consent to the reference to our firm under the caption "Experts" and to
the use of our report dated September 10, 1999, in the Post-Effective
Amendment No. 1 to the Registration Statement filed on Form S-4 and related
Prospectus of Precept Business Services, Inc. for the Registration of
7,118,181 shares of its common stock.

Ernst & Young, L.L.P.
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Dallas, Texas
October 18, 1999