EXHIBIT:  23.1

                          INDEPENDENT AUDITOR'S CONSENT


We consent to the use of our independent auditor's report, dated April 25, 2000,
on the  financial  statements  of ISES  Corp.,  as of and for  the  years  ended
December  31,  1999 and 1998,  appearing  in the  amended  Form 8K of White Rock
Enterprises, Inc. filed on or about May 19, 2000.

/S/  McGowen, Hurst, Clark & Smith, P.C.


Des Moines, Iowa
May 18, 2000