Exhibit 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS


      We consent to the reference to our firm under the captions "Experts" in
this registration statement on Form S-3 and related prospectus of Greg Manning
Auctions, Inc. for the registration of an aggregate of 3,496,129 shares of its
common stock, and to the incorporation by reference therein of our report dated
September 14, 2001 with respect to the consolidated financial statements of Greg
Manning Auctions, Inc. included in its Annual Report on Form 10-K as of June 30,
2001 and for the year then ended, as filed with the Securities and Exchange
Commission.



                                          Amper, Politziner & Mattia P.A.
                                          /s/ Amper, Politziner & Mattia, P.A.

April 4, 2002
Edison, New Jersey