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                                                                    Exhibit 23.1

                        Consent of Independent Auditors

We consent to the reference to our firm under the caption "Experts" in the
Registration Statement (Form S-4 No. 333-106042) and related Prospectus of
Jefferson Smurfit Corporation (U.S.) for the registration of $300,000,000 of
7-1/2 percent Senior Notes due 2013 and to the inclusion therein of our report
dated January 29, 2003, with respect to the consolidated financial statements
and schedule of JSCE, Inc. for the year ended December 31, 2002, and to the
incorporation by reference therein of our report dated January 29, 2003, with
respect to the consolidated financial statements and schedule of JSCE, Inc.
included in its Annual Report (Form 10-K) for the year ended December 31, 2002,
filed with the Securities and Exchange Commission.

                                        /s/ Ernst & Young LLP



St. Louis, Missouri
June 27, 2003