[Logo] Luxenberg & Associates, CPA




                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANT


I consent to the use in this Post  Effective  Amendment  #1 of my report,  dated
March 24, 1999, on the financial  statements of Summa Metals Corporation,  as of
December  31, 1998 and 1997,  included  herein and to the  reference  made to me
under the caption "Experts" in the prospectus.







Luxenberg & Associates, CPA
December 10, 1999
Rancho Santa Margarita, California











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   22431 Antonio Parkway, #B160-457, Rancho Santa Margarita, California 92688
                    Tel: (714) 788-0402 Fax: (714) 788-0006