EXHIBIT 23.1

 

	To the Board of Directors and Stockholders of
	Simplicity Esports and Gaming Company
	INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT We consent to the inclusion in this Amendment No. 2 to the Registration Statement of Simplicity Esports and Gaming Company on Form S-1 of our report dated August 29, 2019 with respect to our audit of the financial statements of Simplicity Esports and Gaming Company (formerly known as I-AM Capital Acquisition Company) as of May 31, 2019 and 2018 and for the years ended May 31, 2018 and 2019, which appears in the Prospectus, which is part of this Amendment No. 2 to Registration Statement. We also consent to the reference to our Firm under the heading “Experts” in such Amendment No. 2 to Registration Statement.
	/s/ Prager Metis CPAs, LLC
	Prager Metis CPAs, LLC
	Basking Ridge, New Jersey
	September 25, 2019

	An affiliate of Prager Metis International	NEW YORK	NEW JERSEY	LOS
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