[JAMES C. MARSHALL, CPA, PC LETTERHEAD]


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We  consent  to the  inclusion  of our  audit  of the  financial  statements  of
FourthCAI, Inc. as of March 31, 2000 as part of this Form 10-QSB.


                                    /s/ James C. Marshall, CPA, PC


Scottsdale, Arizona
May 5, 2000