Exhibit 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (No. 333-110309) and on Form S-3 (Nos. 333-109481,
333-106074, 333-97913) of Eagle Broadband, Inc. of our report dated December 13,
2002, relating to the financial statements, which appear in this Annual Report
on Form 10-K/A.



/S/McManus & Co., P.C.___
McManus & Co., P.C.
Rockaway, New Jersey
March 30, 2004