EXHIBIT 23.1

                          [LETTERHEAD OF GVILLI & CO.]

                         CONSENT OF INDEPENDENT AUDITORS


     We  hereby  consent  to  the  use  in  this Registration of Securities by a
Small-Business  Issuer  (Form SB-2/A) of our report dated April 1, 2003 relating
to the audited financial statements of Enertec Electronics LTD and subsidiary as
of  December  31,  2002  and  for  the  two years ended December 31, 2002, which
appears  in  such Form SB-2/A.  We also consent to the reference to us under the
headings  "Experts"  in  such  Form  SB-2/A.



/s/GVILLI  &  CO

Caesarea,  Israel
February  12,  2004