VisionGateway (VGWA) 8-K/A Completion of Acquisition or Disposition of Assets

Exhibit 10.23

Consent of Independent Registered Public Accounting Firm

September 13, 2004

U.S. Securities and Exchange Commission

450 5th Street, N.W.

Washington, D.C. 20549

Re: Consent to be named in the 8-K Current Report of visionGATEWAY, Inc., a Nevada corporation (the “Registrant”), SEC File No. 0-30499, to be filed on or about September 13, 2004

Ladies and Gentlemen:

We hereby consent to the incorporation by reference of our audit report for the year ended April 30, 2004, dated August 27, 2004, in the above referenced 8-K Current Report.

Mantyla McReynolds

Certified Public Accountants