CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM





To the Board of Directors and Shareholders
of Cementitious Material, Inc.
Salt Lake City, Utah


We hereby  consent to the inclusion by reference of our audit report dated March
28, 2005, which includes an emphasis  paragraph relating to an uncertainty as to
the  Company's  ability  to  continue  as a going  concern,  for the year  ended
December  31,  2004,  and to  all  references  to  our  firm  included  in  this
Information Statement on Schedule 14C.



/s/ HJ & Associates, LLC
- ------------------------
Salt Lake City, Utah
October 19, 2005