American Radio Empire SB-2/A Registration of securities for small business issuer (amended)

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statement on Form S-2 of American Radio Empire, Inc. of our report dated
February 19, 2004 relating to the financial statements of American Radio Empire,
Inc., which appears in this Form S-2.

/s/ Helin, Donovan, Trubee & Wilkinson, LLP

Austin, Texas
February 19, 2004