Letterhead of Comiskey & Company, P.C.


                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



We consent to the inclusion in this  Registration  Statement on Form SB-2 of our
audit report dated August 29, 2003, on the consolidated  financial statements of
Worldwide Manufacturing USA, Inc. and subsidiary, which covered the consolidated
balance  sheets as of December 31, 2002 and 2001,  and the related  consolidated
income  statements  and  statements  of cash  flows for each of the years  ended
December 31, 2002 and 2001,  appearing in the Prospectus,  which is part of this
Registration  Statement.  We also consent to the reference to our firm under the
caption "Experts" in this Prospectus.


Denver, Colorado
March 16, 2004

            /s/ Comiskey & Company
            PROFESSIONAL CORPORATION