EXHIBIT 23.1

                              CONSENT OF COUNSEL

     We herby consent to the reference to us in the Prospectus constituting part
of this Pre-Effective Amendment No. 3 to the Form SB-2 Registration Statement
for Mirenco, Inc., under the caption "Legal Matters."

                                         /s/ DUNCAN, BLUM & ASSOCIATES

Bethesda, Maryland
November 13, 2000