Exhibit 23. 1


CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT

We  hereby  consent to the use in the Form SB-2 Registration Statement of Torbay
Holdings,  Inc.  and  Subsidiary our report for the year ended December 31, 2001
dated  April  18,  2002,  relating  to  the consolidated financial statements of
Torbay  Holdings, Inc. and Subsidiary which appear in such Form SB-2, and to the
reference  to  our  Firm  under  the  caption  "Experts"  in  the  Prospectus.

WEINBERG COMPANY P.A.
Certified Public Accountants
Boca Raton, Florida
May 30, 2002