Exhibit 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

      We  consent  to  the  incorporation  by  reference  in  this  Registration
Statement  on Form S-8 of our report  dated March 25, 2005 (except as to Notes 2
and 13, as to which the date is April 13, 2005), which appears on page 26 of the
annual  report  on  Form  10-KSB  of  GelStat   Corporation  and  Subsidiary  (a
development stage company)  (formerly known as Developed  Technology  Resources,
Inc.) for the year ended December 31, 2004.


                                              /s/ VIRCHOW, KRAUSE & COMPANY, LLP

Minneapolis, Minnesota
March 24, 2006