EXHIBIT 23.1
                         Consent of Independent Auditor


CONSENT OF INDEPENDENT AUDITOR

Shelley Internationa, C.P.A.
Certified Public Accountant

The Board of Directors
Sew Cal Logo, Inc.

Gentlemen:

This letter will  authorize you to include the Audit of your company dated March
30,  2004 in the  Registration  Statement  on Form  SB-2 to be  filed  with  the
Securities and Exchange Commission.


Yours Truly,

/s/ Mark Shelley, C.P.A.
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April 19, 2004