EXHIBIT 23.1


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We have  issued our report  dated March 24,  2004,  accompanying  the  financial
statements  of  SmartServ  Online,  Inc.  and  Subsidiaries   contained  in  the
Registration   Statement  and   Prospectus.   We  consent  to  the  use  of  the
aforementioned report in the Registration  Statement and Prospectus,  and to the
use of our name as it appears under the caption "Experts."


/s/Grant Thornton LLP

Philadelphia, PA
July 23, 2004