EXHIBIT 23.1


CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent  public  accountants,  we hereby consent to the  incorporation by
reference in this  registration  statement of our report dated  January 9, 2002,
included in Amtech  Systems,  Inc.'s Form 10-K for the year ended  September 30,
2001, and to all references to our firm included in this registration statement.

                                       /s/ ARTHUR ANDERSEN LLP

Phoenix, Arizona
January 9, 2002