EXHIBIT  23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS

We  hereby  consent  to  the  reference  to our Firm as expert in accounting and
auditing  in  this  Registration  Statement  (Amendment 1 to the  Form SB-2)  of
NeWave, Inc. to be filed with  the  Securities  and  Exchange  Commission.

/s/  Rose  Snyder  &  Jacobs
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Rose,  Snyder  &  Jacobs
A  Corporation  of  Certified  Public  Accountants

Encino,  California
December 7,  2004