Exhibit 23.1


                         CONSENT OF INDEPENDENT AUDITORS

We consent to the reference to our firm under the caption "Experts" and to the
use of our report dated December 5, 2003 included in the Registration Statement
on Form S-8 of Receivable Acquisition & Management Corporation filed with the
United States Securities and Exchange Commission for the registration of its
common stock issuable pursuant to the 2004 Statutory and Non-Statutory Stock
Option Plan.


/s/BAGELL, JOSEPHS & COMPANY, L.L.C.
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BAGELL, JOSEPHS & COMPANY, L.L.C.
Certified Public Accountants


Gibbsboro, New Jersey

September 10, 2004