EXHIBIT 23.1
                        [LETTERHEAD OF MORGAN & COMPANY]


                      CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the inclusion of our audit report dated February 14, 1997,
except for the last paragraph of Note 5(A) which is as of March 12, 1997, Note
2, Note 13 and Note 14(a) which are as of May 14, 1997 and Notes 14(b), 14(c),
14(d), and 14(e), which are as of June 17, 1997 on the revised consolidated
financial statements of Turbodyne Technologies Inc.  for the year ended
December 31, 1996 and 1995 in Form S-8, when such financial information is read
in conjunction with the financial statements referred to in our report.



Vancouver, Canada                       /S/ MORGAN & COMPANY

February 3, 1998                        Chartered Accountants

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