EXHIBIT  23.1

              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We  hereby  consent  to  the  incorporation  of  our  report dated June 28, 2004
relating  to  the  financial  statements  of  Capital  Resource  Funding. in the
Registration Statement on Form SB-2 dated August 9, 2004, and Prospectus, and to
the  reference  to  our  firm  as  'Experts  in  Accounting.'



/s/  Traci  J.  Anderson

Huntersville,  North  Carolina
July  21,  2004