EXHIBIT 23.1

                          INDEPENDENT AUDITORS' CONSENT

The Board of Directors
GelStat Corporation

We consent to the incorporation by reference in this  registration  statement on
Form  S-8 and in the  registration  statement  (No.  333-35708)  on Form  S-8 of
GelStat Corporation,  formerly known as Developed Technology Resource,  Inc., of
our report dated March 27, 2002, with respect to the consolidated  statements of
operations,   shareholders'   equity  (deficit),   and  cash  flows  of  GelStat
Corporation  for the year ended  December 31, 2001,  which report appears in the
Form  10-KSB of GelStat  Corporation,  formerly  known as  Developed  Technology
Resource, Inc., dated March 26, 2003.

                                                  /s/ KPMG, LLP

Minneapolis, Minnesota
August 1, 2003