EXHIBIT 23.1

                     CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Registration 
Statement on Form S-8 (File No. 333-68255) of Tier Technologies, Inc. of our 
report dated January 29, 1999 relating to the financial statements of MIDAS 
Computer Software Limited, which appears in the Current Report on Form 8-K/A of
Tier Technologies, Inc. dated February 12, 1999.


/s/ Grant Thornton

Grant Thornton

Birmingham, England
February 12, 1999