EXHIBIT 23.1




                         CONSENT OF INDEPENDENT AUDITORS


The Board of Directors of Performance Capital Management, LLC:

We  consent  to  the  use  in the foregoing report on Form 8-K dated February 4,
2002,  of  the  Performance  Capital Management, LLC audited Balance Sheet as of
February  4,  2002  and  the  accompanying  notes  thereto.

We  have also reviewed Item 4 in the foregoing report on Form 8-K dated February
4, 2002 and consent to the reference to us under Item 4 and do not disagree with
the  statements  made  under  that  Item  4  as  they  pertain  to  us.


/s/ MOORE STEPHENS WURTH FRAZER AND TORBET, LLP

MOORE STEPHENS WURTH FRAZER AND TORBET, LLP

City of Industry, California
March 31, 2003