EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS


         We hereby consent to the incorporation by reference in the Prospectus
constituting part of this Registration Statement on Form S-3 of our report dated
June 19, 2000 appearing on page F-1 of Allou Health & Beauty Care, Inc.'s Annual
Report on Form 10-K for the year ended March 31, 2000. We also consent to the
reference to us under the heading "Experts" in such prospectus.



  /s/ Mayer Rispler & Company
--------------------------------
Mayer Rispler & Company, P.C.


New York, NY
July 17, 2000