EXHIBIT 23.1


                             CONSENT OF INDEPENDENT
                          CERTIFIED PUBLIC ACCOUNTANT

We hereby consent to the use in this Amendment 2 to Form S-1 Registration
Statement of our report, dated September 30, 2004, relating to the financial
statements of Splinex Technology Inc., and to the reference of our Firm under
the caption "Experts" in the Prospectus.


                                                          KAUFMAN, ROSSIN & CO.


Miami, Florida
December 2, 2004