EXHIBIT 23.1



                         CONSENT OF INDEPENDENT AUDITORS





Board of Directors
iLive, Inc.
San Diego, California

We consent to the incorporation by reference of our Independent Auditors' Report
dated February 27, 2001 (except for Note 15, which is as of March 5, 2001), on
the financial statements of iLive, Inc. for the years ended December 31, 2000
and 1999, and to the reference to us as experts, in the Registration Statement
on Form SB-2 to be filed with the Securities and Exchange Commission on or
around January 25, 2002.


/s/ Cacciamatta Accounting Corporation

January 24, 2002
San Diego, California