EX-23.1

         Ludlow & Harrison
         A CPA Corporation
         3545 Camino Del Rio South, Suite D
         San Diego, CA 92108

                                   June 26, 2001

         TO WHOM IT MAY CONCERN:

         We do hereby consent to the incorporation by reference in this Tender
         Offer of our Auditor's Report and Financial Statements for Senior Care
         Industries, Inc., as of December 31, 1999 and December 31, 2000 and the
         related Statements of Operations, Stockholders' Equity and Cash Flows
         for the years then ended.

         PROFESSIONALLY,

         /S/ Ludlow & Harrison
         ----------------------
         Ludlow & Harrison
         A CPA Corporation