DE JOYA & COMPANY CERTIFIED PUBLIC ACCOUNTANTS 8275 S. Eastern Avenue, Suite 200 Las Vegas, NV 89123 Telephone: 702.938.0493 Facsimile: 702.920.8049 We hereby consent to the incorporation by reference in the aforgoing Amendment No. 2 to Form SB-2 Registration, relating to the audited financial statements of Aptus Corp. for the year ended December 31, 2002 and the year ended December 31, 2003. De Joya & Company Certified Public Accountants Las Vegas, NV April 15, 2004