April 6, 2001

Securities and Exchange Commission
c/o TSET, Inc.
333 South State Street, PMB 111
Lake Oswego, OR 97034

Dear Sirs:

I have read the disclosure in the amended for 8-K regarding the
change in certifying accountant.  I agree with all of the
statements made in that disclosure, specifically the following:

     *    My firm was dismissed by TSET, Inc. on or around
          September 6, 2000

     *    There have been no disagreements between my firm and
          TSET, Inc. during the   two most recent fiscal years
          and any subsequent interim period preceding the date of
          dismissal on any matter of accounting principles or
          practices, financial statement disclosure, or auditing
          scope.

     *    My firm's audit report on the financial statements or
          either of the past two fiscal years did not contain an
          adverse opinion or a disclaimer of opinion nor was
          qualified or modified as to uncertainty, audit scope or
          accounting principles.

Sincerely,

/s/ Randy Simpson, CPA, P.C.