CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We  hereby  consent  to the use in this  registration  statement  on Form S-1 of
PalmWorks,  Inc.  and the  related  prospectus  of our  report,  relating to the
financial statements of PalmWorks, Inc., dated April 21, 2000.


                                 /s/ L.L. Bradford & Company
                                 -----------------------------
                                 L.L. BRADFORD & COMPANY




Las Vegas, Nevada
May 2, 2000