EXHIBIT 23.1



               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


We hereby consent to the incorporation by reference in this Amendment No. 1 to
the Registration Statement on Form S-3 of our report, dated April 5, 2000, which
appears on the Transition Report on Form 10-KSB of NetCurrents, Inc. (formerly
IAT Resources Corporation) and subsidiaries for the six months ended December
31, 1999. We also consent to the reference to our Firm under the caption
"Experts" in the aforementioned Registration Statement.


/S/ SINGER LEWAK GREENBAUM & GOLDSTEIN LLP
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SINGER LEWAK GREENBAUM & GOLDSTEIN LLP


Los Angeles, California
August 30, 2000