Exhibit 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

  We hereby consent to the incorporation by reference in this Registration
Statement (No. 333-39115) of our report, dated January 12, 1999, which appears
on page 33 of the Annual Report on Form 10-K of Aqua Alliance Inc. for the year
ended October 31, 1998.

                                          McGladrey & Pullen, LLP

New York, New York
July 1, 1999