EXHIBIT 23.1
                         Consent of Haskell & White, LLP







               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



     We hereby consent to the use in the Prospectus  constituting a part of this
Registration  Statement  of our report  dated  June 24,  1999,  relating  to the
financial  statements of Play Co. Toys & Entertainment Corp. which are contained
in that Prospectus.

     We also consent to the  reference to us under the caption  "Experts" in the
Prospectus.



                               HASKELL & WHITE LLP


September 15, 1999