EXHIBIT 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
November 13, 2008
Board of Directors
S3 Investment Company, Inc.
Danville, California
Chisholm, Bierwolf & Nilson, LLC hereby consents to the use in this Registration Statement on Form S-1 of our report dated November 13, 2008, relating to the financial statements of S3 Investment Company, Inc., a California Corporation, for the periods ended June 30, 2008 and 2007 which appears in such Registration Statement.
Sincerely,
/s/ Chisholm, Bierwolf & Nilson, LLC
Chisholm, Bierwolf & Nilson, LLC