CONSENT OF INDEPENDENT AUDITORS

We  hereby  consent  to the use in this  Registration  Statement  on Form  SB-2,
including any amendments thereto, of our report dated February 8, 2000, relating
to the financial statements of Mountain States Capital,  Inc., appearing in such
Registration  Statement. We also consent to the reference to this firm under the
heading "Experts" in this statement.

/s/ Clancy and Co.

CLANCY AND CO., P.L.L.C.
Phoenix, Arizona
September 25, 2000