JOSEPH B. GLASS CPA, PC
                           Certified Public Accountant
                       3939 South Wasatch Blvd. (Suite#2)
                            Salt Lake City Utah 84124
                                  801-414-3325






To the Board of Directors
AutoTradeCenter.com Inc.

I consent to the  incorporation  by reference in the  registration  statement on
Form S-1 of  AutoTradeCenter.com,  Inc.  of my report  dated  February  22, 2000
relating to the  balance  sheet of NDSCo.com, Inc. as of  December 31, 1999, and
the related statements of operations,  stockholders'  equity, and cash flows for
the period from inception (October 22, 1999) to December 31, 1999


/s/ Joseph B. Glass CPA, PC

Joseph B. Glass CPA, PC

Salt Lake City, Utah
May 14, 2001