Exhibit  23.1


               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


To  the  Board  of  Directors
Victor  Industries,  Inc.


As independent certified public accountants, we hereby consent to the use of our
report  dated  April  4, 2002 with respect to the financial statements of Victor
Industries,  Inc.  included in their annual report on Form 10-KSB filed on April
4,  2002  with the Securities Exchange Commission, and incorporated by reference
into  this  Registrations  Statement  on  Form  S-8.




/s/David  I.  Tow  CPA
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David  I.  Tow  CPA