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            [LETTERHEAD OF SEMPLE & COOPER, P.L.C.]
  
  
    CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
  
  
  As independent certified public accountants, we hereby consent to the
  inclusion of our report dated May 2, 1997, on the financial statements
  of Reconditioned Systems, Inc. for the year ended March 31, 1997, in the
  Company s Form 10-KSB for the year then ended.
  
  /s/ Semple & Cooper, P.L.C.
  
  Phoenix, Arizona
  June 23, 1997