[LETTERHEAD OF LESLEY, THOMAS, SCHWARZ & POSTMA, INC.]



                       CONSENT OF INDEPENDENT ACCOUNTANTS


     We hereby consent to the use in this Registration Statement on Form SB-2 of
JPAL,  Inc. of our report  dated  October 23,  2000,  relating to the  financial
statements  of JPAL,  Inc.,  and to the  reference to our Firm under the caption
"Experts" in the Prospectus.


                                   /s/ Lesley, Thomas, Schwarz & Postma, Inc.

                                   Lesley, Thomas, Schwarz & Postma, Inc.
                                   A Professional Accountancy Corporation


Newport Beach, California
December 15, 2000