CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT



We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement on Form S-8 of our report  dated  December 1, 1999,  which  appears on
page F-1 of the 1999 Form 10KSB of  Volu-Sol,  Inc. and  subsidiary,  and to the
references to our Firm under the caption "Experts" in the Prospectus.

                                                              TANNER + CO.

Salt Lake City, Utah

December 6, 2000