CONSENT AND REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT We hereby consent to the use in this Registration Statement on Form SB-2 of our report dated March 22, 2001, relating to the consolidated financial statements of Albion Aviation, Inc., and subsidiaries, and to the reference to our Firm under the caption "Experts" in the Prospectus. TANNER + CO. Salt Lake City, Utah September 25, 2000