COLOMBO & BONACCI, P.C.
                                ATTORNEYS AT LAW
2525 EAST CAMELBACK ROAD                             MAIN OFFICE: (602) 956-5800
SUITE 840                                              FACSIMILE: (602) 956-3322
PHOENIX, ARIZONA 85016                               

                                 March 12, 1997
    

                  ILX Incorporated: S-3 Registration Statement
                  --------------------------------------------

Gentlemen:

                  We have  acted as  counsel  to ILX  Incorporated,  an  Arizona
corporation,  (the "Company") in connection with the registration by the Company
of Common Stock  pursuant to a  registration  statement  filed by the Company on
Form S-3 with  respect  to the above  described  securities  (the  "Registration
Statement").

                  We hereby consent to the filing of our opinion (in the form of
Exhibit 5 of the Registration  Statement),  or copies thereof,  as an exhibit to
the Registration  Statement and all amendments to it. In giving this consent, we
do not admit  that we are  within  the  category  of  persons  whose  consent is
required  under  Section  7 of the  Securities  Act of  1933  or the  rules  and
regulations of the SEC thereunder.


                                               Very truly yours,


                                               /s/ COLOMBO & BONACCI, P.C.
                                               COLOMBO & BONACCI, P.C.

ILX Incorporated
  2111 East Highland, Suite 210
    Phoenix, Arizona  85016

                                  Exhibit 23.1