EXHIBIT 23.1

             [Letterhead of Singer Lewak Greenbaum & Goldstein LLP]

                         Consent of Independent Auditors

We  consent  to the use in this Registration Statement of BHC, Inc. on Form SB-2
(No.  33-104213)  of  our  report,  dated  February  6,  2003, which includes an
emphasis  paragraph  relating  to  the  Company's ability to continue as a going
concern,  appearing  in  the  Prospectus,  which  is  part  of this Registration
Statement.

We  also consent to the reference to our Firm under the caption "Experts" in the
Prospectus.

/s/Singer  Lewak  Greenbaum  &  Goldstein  LLP

Los  Angeles,  California
September  5,  2003


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