[Letterhead of Mantyla McReynolds LLC]

                        INDEPENDENT AUDITORS' CONSENT


June 27, 2002


U.S. Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C.  20549

Re:       Consent to be named in the S-8 Registration Statement
          of Rescon Technology Corp., a Nevada corporation (the
          "Registrant"), SEC File No. 000-13822, to be filed on
          or about June 27, 2002, covering the registration and
          issuance of 162,000 shares of common stock to eight
          individual consultants

Ladies and Gentlemen:

          We hereby consent to the use of our report for the years ended
August 31, 2001 and 2000, dated October 12, 2001, in the above referenced
Registration Statement.  We also consent to the use of our name as experts in
such Registration Statement.

/s/ Mantyla McReynolds

Mantyla McReynolds
Certified Public Accountants