EXHIBIT 23.1




UMDN, Inc.
Santa Monica, California



We  hereby  consent  to the use in the  Prospectus  constituting  a part of this
Registration  Statement on Form S-3 of our report dated January 11, 2002, except
for Note 8 as to which the date is March 11,  2002,  relating  to the  financial
statements  of UMDN,  Inc.,  for the two years ended August 31,  2001,  which is
contained in that Prospectus.


We also  consent  to the  reference  to us under the  caption  "Experts"  in the
Prospectus.





GUMBINER, SAVETT, FINKEL, FINGLESON & ROSE, INC.


Santa Monica, California
May 15, 2002