EXHIBIT 23.1

            Consent of Independent Registered Public Accounting Firm

We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement  on Form S-8 of our report  dated  November 1, 2004  appearing  in the
Annual Report on Form 10-KSB of Sew Cal Logo, Inc. for the year ended August 31,
2004 and to the  reference  to our  Firm  under  the  heading  "Experts"  in the
Registration Statement.

/s/ Shelley International, CPA
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    Shelley Internationa, CPA
    Mesa, Arizona
    October 10, 2005