Exhibit No. 23.1
Form SB-2
Wrap-N-Roll USA, Inc.






          CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



We  hereby  consent to the use in the Prospectus  constituting
part  of  this Registration Statement on Form SB-2 for Wrap-N-
Roll  USA,  Inc.,  of  our  report dated  February  16,  2001,
relating to the December 31, 2000 financial statements of Wrap-
N-Roll  USA, Inc., which appears in such Prospectus.  We  also
consent to the reference to us under the heading "Experts".





PRITCHETT, SILER & HARDY, P.C.

Salt Lake City, Utah
July 5, 2001

                             E-3