EXHIBIT 23.1



               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



We hereby consent to the incorporation by reference in this post effective
Amendment No. 2 on Form S-3 to the Registration Statement on Form SB-2 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