EXHIBIT 23.1


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and
Shareholders of Syndication net.com, Inc. and Subsidiary
Falls Church, Virginia

We hereby  consent to the  inclusion  of our audit  report dated April 12, 2004,
which  includes  an emphasis  paragraph  relating  to the  Company's  ability to
continue as a going concern, of Syndication net.com, Inc. and Subsidiary for the
year ended December 31, 2003, and to all references to our firm included in this
Registration Statement on Form SB-2.

HJ & Associates, LLC
Salt Lake City, Utah
August 25, 2004