CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


Kingdom Ventures, Inc.

Gentlemen:

As  independent  public  accountants,  we hereby consent to the incorporation by
reference in this Registration Statement on Form S-8 of our report dated January
31,  2003  included  in  Kingdom Ventures, Inc.'s Form 10-KSB for the year ended
January 31, 2002 and to all references to our Firm included in this Registration
Statement.

/s/  Wrinkle, Gardner & Co., P.C.

Wrinkle, Gardner & Co., P.C.


February 5, 2003