EXHIBIT 23.1


               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



We hereby consent to the use in the  Registration  Statement on Form SB-2 of our
report,  dated  February  23,  2001,  relating to the  financial  statements  of
Advanced  Optics  Electronics  Inc. We also consent to the reference to our Firm
under the caption "Experts".




/s/  Atkinson & Co., Ltd.
-------------------------
Atkinson & Co., Ltd.
Albuquerque, New Mexico
September 21, 2001