EXHIBIT 23.1



                          INDEPENDENT AUDITORS' CONSENT



         I consent to the  inclusion  in the  Registration  Statement  of Gump &
Company,  Inc. on Form SB-2 of my report dated August 26, 2001 on the  financial
statements  of  Gump  &  Company,  Inc.  which  is a part  of  the  Registration
Statement.  I also consent to the reference to me under the heading "Experts" in
such Prospectus, which is part of the Registration Statement.



                                                     /s/ Gerald R. Perlstein
Los Angeles, California                              -----------------------
October 11, 2001                                     Gerald R. Perlstein










EXHIBIT 23.1 - Page 1