[Letterhead of Mantyla, McReynolds & Associates]


                CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
                ---------------------------------------------------


December 20, 1996


Triple Chip Systems, Inc. 
1787 East Ft. Union Blvd., #106
Sandy, Utah  84121

Re:    Consent to be named in the S-8 Registration Statement 
       of Triple Chip Systems, Inc., a Delaware corporation (the               
       "Registrant"), SEC File No. 33-2249-FW, to be filed on 
       or about December 20, 1996, covering the registration 
       and issuance of 300,000 shares of common stock to nine 
       individual consultants

Gentlemen:

        We hereby consent to the use of our report dated February 5, 1996, in
the above referenced Registration Statement.  We also consent to the use of
our name as experts in such Registration Statement.


/s/ Mantyla, McReynolds & Associates
Certified Public Accountants

cc:  Triple Chip Systems, Inc.