EXHIBIT 23.1


                              BAUM & COMPANY, P.A.
                          Certified Public Accountants
                        1515 University Drive - Suite 209
                          Coral Springs, Florida 33071
                                 (954) 752-1712







CONSENT OF INDEPENDENT AUDITORS

We consent to the  reference to our firm in the  Registration  Statement on Form
S-8 for the  registration  of 1,000,000  shares of Cuidao  Holding Corp.  common
stock  under the 2000  Employee/Consultant  Stock  Compensation  Plan and to the
incorporation by reference  therein of our report dated May 12, 2000 relating to
the financial  statements  which appear in the Annual Report on Form 10K for the
year ended December 31, 1999.



                                      /s/Baum & Company, PA
                                      ------------------------------
                                      Baum & Company, P.A.,
                                      Independent Public Accountants.

Coral Springs, Florida
May 22, 2000