1 EXHIBIT 23.3 [RANDY SIMPSON C.P.A. P.C. LETTERHEAD] CONSENT OF INDEPENDENT ACCOUNTANT I consent to the inclusion, by reference, in this registration statement on Form SB-2 of my report dated March 11, 1995 on my audit of the financial statements of Environmental Safeguards, Inc. for the year ended December 31, 1994. I also consent to the reference to my firm under the caption "Experts". /s/ RANDY SIMPSON CPA PC Sandy, Utah January 2, 1997