EXHIBIT 23.1


                         [TOBACK CPAs, P.C. LETTERHEAD]



                                        September 11, 1996




James L. Copland
SC & T International, Inc.
  and Subsidiary
3837 East La Salle Street
Phoenix, AZ 85040


Dear Mr. Copland:

We consent to the use in this  Registration  Statement  of SC & T  Internationa,
Inc. and  Subsidiary on Form SB-2 of our report dated August 20, 1996  appearing
in the  Prospectus  which  is a part of  this  Registration  Statement,  and our
reports  dated August 20, 1996  relating to the  financial  statement  schedules
appearing elsewhere in this Registration Statement.

We also consent to the  reference to us under the  heading,  Selected  Financial
Data and Experts in such Prospectus.


                                        Very truly yours,

                                        TOBACK CPAs, P.C.

                                        /s/ TOBACK CPAs, P.C.