EXHIBIT 23.1









               CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS






     We  hereby  consent  to the incorporation by  reference  in  this
Registration Statement on Form S-8 of our report dated March 30,  2001
included in the annual report of Bach-Hauser, Inc. on Form 10-KSB  for
the  year ended December 31, 2000 and to the reference of our Firm  as
"Experts" in the Registration Statement.





                              /s/ Merdinger, Fruchter, Rosen & Corso, P.C.
                              MERDINGER, FRUCHTER, ROSEN & CORSO, P.C.
                              CERTIFIED PUBLIC ACCOUNTANTS


New York, New York
February 4, 2002