REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS



Board of Directors and Stockholders
Taurus Entertainment Companies, Inc.


     We  have  reviewed  the accompanying balance sheets of Taurus Entertainment
Companies,  Inc.  as  of December 31, 2001, and the related statements of income
and  cash flows for the three months then ended.  These financial statements are
the  responsibility  of  the  Company's  management.

     We  conducted  our  review  in accordance with standards established by the
American  Institute  of  Certified  Public  Accountants.  A  review  of  interim
financial  information  consists principally of analytical procedures applied to
financial  data  and  making  inquiries of persons responsible for financial and
accounting  matters.  It  is  substantially  less  in  scope  than  an  audit in
accordance with generally accepted auditing standards, the objective of which is
the  expression  of  an  opinion  regarding  the financial statements taken as a
whole.  Accordingly,  we  do  not  express  such  an  opinion.

     Based  on  our reviews, we are not aware of any material modifications that
should  be made to the accompanying financial statements in order for them to be
in  conformity  with  generally  accepted  accounting  principles.

     We  have previously audited, in accordance with generally accepted auditing
standards,  the  balance  sheet  of  Taurus  Entertainment Companies, Inc. as of
September  30,  2001,  and the related statements of earnings and cash flows for
the  year  then ended (not presented separately herein), and in our report dated
November  9,  2001,  we  expressed  an  unqualified  opinion  on those financial
statements.  In  our  opinion,  the  information  set  forth in the accompanying
balance  sheet  as  of  September  30,  2001,  is fairly stated, in all material
respects,  in  relation  to  the  balance  sheet from which it has been derived.




                                                 Jackson & Rhodes P.C.



Dallas, Texas
February 11, 2002


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