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