Exhibit 23.1


                            Norman T. Reynolds, Esq.
                        Law Offices of Norman T. Reynolds
                               P.O. Box 131326
                            Houston, Texas 77219-1326
                                 (713) 503-9411



September 20, 2002


U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549

Re:  United Trading.Com - Form S-8

Gentlemen:

         I have acted as counsel to United Trading.Com, a Nevada corporation
(the "Company"), in connection with its Registration Statement on Form S-8
relating to the registration of 1,000,000 shares of its common stock ("Incentive
Shares"), $0.001 par value per Incentive Share, which are issuable pursuant to
the Company's Employee Stock Incentive Plan for Year 2002, as well as the
registration of 4,000,000 shares of its common stock ("Stock Shares"), $0.001
par value per Stock Share, which are issuable pursuant to the Company's
Non-Employee Directors and Consultants Stock Retainer Plan for the Year 2002. I
hereby consent to all references to my firm included in this Registration
Statement, including the opinion of legality.

                                                       Very truly yours,


                                                        /s/  Norman T. Reynolds
                                                        Norman T. Reynolds, Esq.