EXHIBIT  23.1


                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the use of the following
in  the  registration  statement  of  Universe2U  Inc.  attached  hereto:


to  all  references  to  our Firm included in or made a part of the registration
statement  attached  hereto.


                        /s/  Moore  Stephens  Cooper  Molyneux  LLP

                        Moore  Stephens  Cooper  Molyneux  LLP


Toronto,  Ontario
July 29,  2002