EXHIBIT  23.1


Jonathan  P.  Reuben
Certified  Public  Accountant

Consent  of  Independent  Certified  Public  Accountant

I  hereby  consent  to  the  use  in  the  Prospectus  constituting part of this
Registration  Statement on Form SB-2 of my report dated March 19, 2001, relating
to  the  financial  statements  of  Material  Technologies,  Inc.,  a  Delaware
corporation,  which  appear in such Prospectus.  I also consent to the reference
to  me  under  the  heading  Experts  in  such  Prospectus.

February 5, 2002

Jonathan  P.  Reuben
Certified  Public  Accountant
23440  Hawthorne  Blvd.,  Ste.  270
Torrance,  California  90505
Telephone:  310-378-3609
Fax:  310-378-3709