EXHIBIT 23.1



                          INDEPENDENT AUDITORS' CONSENT

     We consent to the incorporation by reference in this Registration Statement
of GBI Capital Management Corp. on Form S-3 (File No. 333- ) of our report dated
October  12,  1999,  on the  consolidated  financial  statements  of GBI Capital
Management  Corp.  and  Subsidiary as of August 24, 1999 and for the period then
ended  appearing  in the Annual  Report on Form 10- K of GBI Capital  Management
Corp.  for the fiscal  period ended  August 24, 1999 and to the  reference to us
under  the  heading  "Experts"  in  the  Prospectus,   which  is  part  of  this
Registration Statement.

                                                 /S/ GOLDSTEIN GOLUB KESSLER LLP
                                                 -------------------------------
                                                 Goldstein Golub Kessler LLP

New York, New York
May 22, 2000