EXHIBIT 3.1
                                                             -----------



                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



We consent to the  incorporation  by reference of our report dated June 9, 2003,
included  in this  Annual  Report on Form 11-K of SOS  Staffing  Services,  Inc.
401(k)  Plan for the year ended  December  31,  2002,  in the  previously  filed
Registration  Statements  on Form S-8, File Nos.  33-96362 and 333-1422,  of SOS
Staffing Services, Inc.



/s/ Wisan, Smith, Racker & Prescott, LLP

Salt Lake City, Utah
June 30, 2003