Exhibit 23(a) Consent of HJ & Associates, CPAs HJ & Associates, LLC Key Bank Tower 50 South Main Street Suite 1450 Salt Lake City, Utah 84144 December 9, 2002 To the Board of Directors of TGFIN Holdings, Inc. 39 Broadway, Suite 740 New York, New York 10006 We consent to the use of our report dated July 2, 2002 for the year ended April 30, 2002 and for the years ended April 30, 2002 and 2001 and from inception of the development stage on May 1, 2001 through April 30, 2002 incorporated herein by reference and to the use of our name under the caption "Experts" in any prospectus forming a part of the Registration Statement. HJ & ASSOCIATES, LLC. Salt Lake City, Utah December 9, 2002