Exhibit 23
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the use in this Registration Statement of Nexia Holdings, Inc. and Subsidiaries on Form SB-2 of our audit report, dated May 13, 2005 of Nexia Holdings, Inc. and Subsidiaries which includes an emphasis paragraph relating to an uncertainty as to the Company’s ability to continue as a going concern appearing in the Prospectus, which is part of this Registration Statement.
We also consent to the reference to our Firm under the caption “Experts” in the Prospectus.
/s/ HJ & Associates, LLC
HJ & Associates, LLC
Salt Lake City, Utah
January 03, 2006