EXHBIT 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 years ended December 31, 2001
and 2000, 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.



                              /s/  WEINBERG  &  COMPANY,  P.A.


                              WEINBERG  &  COMPANY,  P.A.
                              Certified  Public  Accountants





Boca Raton, Florida
December 16, 2002