EXHIBIT 99.1

WILBER &
TOWNSHEND

A Professional Corporation                                  465 Baldwin St.
Certified Public Accountants                                Jenison, MI 49428
PH:  616-457-4880
FX:  616-457-1114


January 3, 1997

Securities and Exchange Commission
Washington, D.C. 20549

Gentlemen:

We were previously the principal  accountants for Intelligent  Decision Systems,
Inc. and its predecessor  Resource Finance Group,  Ltd. until December 30, 1996.
We have been  furnished with and read a copy of  Intelligent  Decision  Systems,
Inc.'s  statements  included under Item 4 of its Form 8-K dated January 3, 1997,
and agree with such statements.






/s/ Wilber & Townshend