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 Registration Statement filed
on Form S-1 and related Prospectus of Precept Business Services, Inc. for the
registration of 1,571,389 shares of its common stock.


                                       ERNST & YOUNG, LLP

Dallas, Texas
November 1, 1999