Exhibit 23.1



                         Consent of Thomas Monahan CPA






                                   CONSENT


     I, Thomas Monahan, hereby consent to the use of my report dated October 11,
1999,  relating to the audited  financial  statements  for period from inception
(September 28, 1999) to September 30, 1999 in a  registration  statement on SB-2
of Kingsgate  Acquisitions,  Inc. to be filed with the  Securities  and Exchange
Commission.


October 31, 1999

                                       /s/Thomas Monahan
                                       ------------------
                                       Thomas Monahan CPA