INDEPENDENT AUDITORS' CONSENT


We consent to the use in this Amendment No. 1 to Registration Statement
No. 333-58086 of Pure Steel Custom Cycles, Inc. on Form SB-2 of our
report dated October 23, 2001 appearing in the Prospectus, which is a
part of such Registration Statement, and to the reference to us under
the heading "Experts" in such Prospectus.




/s/ Pannell Kerr Forster of Texas, P.C.
December 18, 2001