Exhibit 23.1
MADSEN & ASSOCIATES, CPA=s INC.
684 East Vine St, #3
Certified Public Accountants and Business Consultants
Murray, Utah 84107
Telephone 801-268-2632
Fax 801-262-3978
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTANTS
We have issued our report dated May 9, 2005, accompanying the audited financial statements of Great American Family Parks, Inc. and Subsidiary at December 31, 2004 and the related statements of operations, stockholders' equity, and cash flows and for the years ended December 31, 2004 and 2003 and hereby consent to the incorporation by reference to such report in a Registration Statement on Form SB-2.
We also consent to the reference to us under the captionAExperts@ in the Prospectus.
December 22, 2005
s/Madsen & Associates, CPA=s Inc.
