Exhibit 23.1

SIMON KROWITZ BOLIN & ASSOCIATES, P.A.
11300 ROCKVILLE PIKE, SUITE 8
ROCKVILLE, MARYLAND 20852

Consent of Independent Certified Public Accountants

     As independent public accounts, we hereby consent to the incorporation of
our report dated June 30, 2000 in this Registration Statement (Form SB-2) of LRS
Capital, Inc.

/s/ Simon Krowitz Bolin & Associates P.A.
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Simon Krowitz Bolin & Associates P.A.


November 10, 2000