Exhibit 23.1

                              ACCOUNTANT'S CONSENT



We consent to the use of our report dated December 27, 2001 on the consolidated
financial statements of ValCom, Inc. and subsidiaries as included in the Form
Form SB-2, dated on or about June 4, 2002 for registration of 250,000 shares of
ValCom, Inc. Common Stock.


/s/ Jay J. Shapiro
Jay J. Shapiro, CPA
a professional corporation

Encino, California
June 4, 2002