Exhibit 23.1

                          INDEPENDENT AUDITORS' CONSENT

We consent to the use in Post-Effective Amendment No. 3 to the Registration
Statement on Form SB-2 (No. 333-04612) of our report dated March 23, 2001,
relating to the consolidated financial statements of U.S. Energy Systems, Inc.
and subsidiaries, which is contained in that Registration Statement. We also
consent to the reference to our firm under the caption "Experts."


/s/ Kostin, Ruffkess  & Company, LLC


West Hartford, Connecticut
May 14, 2001