Exhibit 23.1

CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We have issued our report dated September 30, 2003,  accompanying  the financial
statements  of  PowerChannel  Holdings,   Inc.  and  subsidiaries   (pre-merger)
contained  in  the  Registration  Statement.  We  consent  to  the  use  of  the
aforementioned  report in the Registration  Statement filed on or about February
13, 2004, and to the use of our name as it appears under the caption "Experts."

Yohalem Gillman & Company LLP

New York, New York
February 12, 2004