Exhibit 23.1
Wrap-N-Roll USA, Inc.
Form SB-2, Amendment No. 2
File No. 333-64800






          CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



We  hereby  consent to the use in the Prospectus  constituting
part of this Amendment No. 2 to the 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
December 11, 2001





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