EXHIBIT 23.1

                          INDEPENDENT AUDITORS' CONSENT


Securities and Exchange Commission
Washington, D.C.


We consent to the use in this  Registration  Statement of Rexray  Corporation on
Form 10-SB, of our report dated July 2, 2002, appearing in the Prospectus, which
is part of this Registration Statement.

We also  consent to the  reference  to us under the  heading  "Experts"  in such
Prospectus.



/s/ Cordovano and Harvey, P.C.
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Cordovano and Harvey, P.C.
Denver, Colorado
July 11, 2002