Exhibit 24


                                  HARLAN & BOETTGER
                             Certified Public Accountants
                          12626 High Bluff Drive, Suite 200
                             San Diego, California  92130
                                    (619) 755-8113


                                     May 10, 1996


Board of Directors
EXTEN INDUSTRIES, INC. AND SUBSIDIARY
9625 BLACK MOUNTAIN ROAD, SUITE 218
SAN DIEGO, CALIFORNIA  92126


    RE:  CONSENT TO USE OPINIONS AS EXHIBITS IN 1995 FORM 10-KSB


Gentlemen:


    Let this letter serve as our consent to use our opinions, dated February
15, 1996 and March 20, 1995 as exhibits in the Company's 1995 Form 10-KSB.


                                   Sincerely,


                                   /s/ Harlan & Boettger


                                          46