EXHIBIT 23.1

        CONSENT OF ELLIOTT, TULK, PRYCE, ANDERSON, INDEPENDENT AUDITORS


     We consent to the incorporation by reference in the Registration Statement
(Form S-8) pertaining to the registration of 1,020,000 shares of common stock
issuable under the Information Highway, Inc. Stock Option Plan of our report
dated September 15, 1999, with respect to the financial statements of
Information-Highway.Com, Inc. included in its Annual Report (Form 10-KSB) for
the year ended May 31, 1999.


                                     /s/ "Elliott, Tulk, Pryce, Anderson"
                                     Chartered Accountants

Vancouver, Canada
November 22, 1999