1


                                                                    EXHIBIT 23.1



              INDEPENDENT AUDITORS' CONSENT AND REPORT ON SCHEDULES

MercFuel, Inc.:

We consent to the use in this Amendment No. 1 to Registration Statement No.
333-60992 of MercFuel, Inc. of our report dated March 7, 2001, except as to note
12 for which the date is May 15, 2001 , appearing in the Prospectus, which is a
part of this Registration Statement, and to the reference to us under the
heading "Experts" in such Prospectus.

Our audits of the financial statements referred to in our aforementioned report
also included the financial statement schedules of MercFuel, Inc. listed in Item
16(a). These financial statement schedules are the responsibility of the
Company's management. Our responsibility is to express an opinion based on our
audits. In our opinion, such financial statement schedules, when considered in
relation to the basic financial statements taken as a whole, present fairly in
all material respects the information set forth therein.


DELOITTE & TOUCHE LLP
Los Angeles, California


June 29, 2001