Intrepid Technology & Resources (ITRP) SB-2/A Registration of securities for small business issuer (amended)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in this Registration Statement on Form SB-2/A of our report dated September 14, 2005, relating to the consolidated financial statements of Intrepid Technology and Resources, Inc., and to the reference to our Firm under the caption “Experts” in the Prospectus.

/s/ JONES SIMKINS, P.C.

JONES SIMKINS, P.C.

Logan, Utah

August 14, 2006