MR3 Systems Inc – ‘10KSB’ for 12/31/02 – EX-23.1

On:  Tuesday, 8/19/03, at 9:49am ET   ·   For:  12/31/02   ·   Accession #:  1019056-3-812   ·   File #:  0-32343

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Annual Report — Small Business   —   Form 10-KSB
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10KSB       Annual Report -- Small Business                       77    377K 
 2: EX-10.1     Material Contract                                     10     42K 
11: EX-10.10    Material Contract                                      1      9K 
 3: EX-10.2     Material Contract                                      9     43K 
 4: EX-10.3     Material Contract                                     10     48K 
 5: EX-10.4     Material Contract                                     11     45K 
 6: EX-10.5     Material Contract                                     17     77K 
 7: EX-10.6     Material Contract                                      2±    12K 
 8: EX-10.7     Material Contract                                      8     37K 
 9: EX-10.8     Material Contract                                      2     11K 
10: EX-10.9     Material Contract                                     16     67K 
12: EX-21.1     Subsidiaries of the Registrant                         1      6K 
13: EX-23.1     Consent of Experts or Counsel                          1      8K 
14: EX-99.1     Miscellaneous Exhibit                                  2±    11K 
15: EX-99.2     Miscellaneous Exhibit                                  2±    11K 

EX-23.1   —   Consent of Experts or Counsel

                                                                    Exhibit 23.1
                                                                    ------------

 CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
 ---------------------------------------------------

We have issued our report dated March 20, 2003 accompanying the financial       
statements of MR3 Systems, Inc. (the "Company") on Form 10-KSB for the years    
ended December 31, 2002, 2001 and 2000, which is included in this Registration  
Statement. We consent to the inclusion of our report in this Registration       
Statement.                                                                      

/s/ POHL, MCNABOLA, BERG & CO.                                                  
-------------------------------                                                 
Pohl, McNabola, Berg & Co., LLP                                                 

San Francisco, California                                                       
August 14, 2003                                                                 

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10KSB’ Filing		Date		Other Filings
Filed on:		8/19/03		3/A,  4
		8/14/03
		3/20/03
For Period End:		12/31/02		10KSB/A
		12/31/01		10KSB,  10KSB/A
		12/31/00
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