WILBER & TOWNSHEND
                           A PROFESSIONAL CORPORATION
                          CERTIFIED PUBLIC ACCOUNTANTS
                                 465 Baldwin St.
                                Jenison, MI 49428






                         CONSENT OF INDEPENDENT AUDITORS



We consent to the use of our names as experts as found in the "Experts"  section
on page 13 in the  Form  S-3  registration  statement  of  Intelligent  Decision
Systems, Inc.

         Certain  financial  statements  of Digital  Sciences  Incorporated  and
         Resource   Finance  Group  Ltd.   Incorporated  by  reference  in  this
         Prospectus  from the  company's  Form S-4 have been audited by Wilber &
         Townshend P.C., independent certified public accountants,  as indicated
         in their reports with respect there to, and included herein in reliance
         upon  authority of said firm as experts in auditing and  accounting  in
         giving said reports.



/S/Wilber & Townshend





May 10, 1996