EXHIBIT 23.1





            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



   We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated February 28, 2004 relating to the
financial statements, which appears in the 2003 Annual Report to Shareholders,
which is incorporated by reference in Newtek Business Services, Inc.'s Annual
Report on Form 10-K for the year ended December 31, 2003. We also consent to the
reference to us under the heading "Experts" in such Registration Statement.





/s/ PricewaterhouseCoopers LLP


PRICEWATERHOUSECOOPERS LLP


New York, New York
August 18, 2004