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
reports,  dated February 23, 2001 and August 15, 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
December 7, 2001