Exhibit 23.1

                                     Consent

     As  independent  certified  public  accountants,  we hereby  consent to the
incorporation in the Registration  Statement on Form SB-2 of our report relating
to the  financial  statements  of Eternal  Technologies  Group,  Inc. and to all
references  to this firm included in such Form SB-2, as of December 31, 2003 and
2002 and the related Statements for December 31, 2003 and 2002.



                                            /s/  Thomas  Leger  &  Co. LLP
                                           -------------------------------------
                                                 Thomas Leger & Co. LLP

September 10, 2004
Houston, Texas