CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



We hereby consent to the use in this Registration  Statement on Form SB-2 of our
reports,  dated March 12, 1999,  February 18,  2000,  relating to the  financial
statements of Advanced Optics Electronics, Inc.



/s/ Neff & Ricci LLP
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Neff & Ricci LLP
Albuquerque, New Mexico
April 20, 2001