EXHIBIT 23.1
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                          INDEPENDENT AUDITOR'S CONSENT



We  consent  to  the  use  in  this  Registration  Statement of Esstec, Inc. and
subsidiary  on  Form  SB-2  of our report, dated May 10, 2002, which includes an
emphasis  paragraph  relating  to  an uncertainty as to the Company's ability to
continue  as a going concern, appearing in the Prospectus, which is part of this
Registration  Statement.

We  also  consent  to  the reference to our Firm under the captions "Experts" in
such  Prospectus.



SINGER  LEWAK  GREENBAUM  &  GOLDSTEIN  LLP

Los  Angeles,  California
October 2,  2002