EXHIBIT 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS



         We consent to the use in this  registration  statement on Form SB-2, of
our  report  dated  March  13,  2000,  relating  to the  consolidated  financial
statements of First Priority Group, Inc., and to the reference to our Firm under
the caption "Experts" in the Prospectus.

                                            /s/ Nussbaum Yates & Wolpow, P.C.
                                            ---------------------------------
                                            Nussbaum Yates & Wolpow, P.C.

October 18, 2000
Melville, New York