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  2  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
January  3,  2005