Exhibit 23.1
                            Malcolm L. Pollard, CPA

           Independent Registered Public Accounting Firm's  Consent

We consent to the use in this Registration Statement on Form S-8 of our
firm's financial review dated October  30, 2010 with respect to our review of
the financial statements of  National Asset Recovery Corp. as of September 30,
2010,  and for the year  ended, 2009 , which report appears with those
financial statements referred to  above. We also consent to any reference to
our Firm relating to a section "Experts" in such Registration Statement, if
any.

/s/Malcolm L. Pollard, CPA

8 December 2010

Exhibit 10.1

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