Exhibit 23.1
Consent of Independent Auditor
Consent of Independent Accounting Firm
Universal Tracking Solutions, Inc.
Gilbert, AZ
We hereby consent to the incorporation by reference in this Form SB-2 of our report dated October 23, 2006, relating to the audited financial statements of Universal Tracking Solutions, Inc., for the year period ended September 30, 2006.
Robert L. White & Associates, Inc.
/s/ Robert L White
Robert L. White, CPA
November 27, 2006