EXHIBIT 23.1

                           Michael Johnson & Co., LLC

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statement on Form S-8 for Global  Assets & Services,  Inc.,  of our report dated
March 26, 2002 relating to the December 31, 2001 financial  statements of Global
Assets & Services, Inc.



/s/Michael Johnson & Co., LLC
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Michael Johnson & Co., LLC
Denver, Colorado
July 9, 2002