                                                                    EXHIBIT 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS

     We  hereby  consent  to the  incorporation  in the  form  10-K  of  Lincoln
International  Corporation of our report dated January 31, 2004, relating to the
audited financial statements of Lincoln International  Corporation as of and for
the year ended July 31, 2003 as well as the  adjustments  described in Note B to
the financial statements that were applied to restate the July 31, 2002 and 2001
financial statements.



                                Carpenter, Mountjoy & Bressier, PSC

                                /s/ CARPENTER, MOUNTJOY & BRESSIER, PSC
                                _______________________________________

                                Date:  April 5, 2004

