Exhibit 23.1

                          INDEPENDENT AUDITORS' CONSENT

         We consent to the  inclusion in this Form 8-K of  CathayOnline  Inc. of
our reports  dated  October 7, 1999,  and to  reference  to us under the heading
"Experts" in this filing.

ROBISON, HILL & CO.


/s/ Robison, Hill & Co.
Salt Lake City, Utah

April 3, 2000