EXHIBIT NO. 5.02

CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

The Board of Directors Nannaco, Inc.

I consent to the incorporation by reference in the registration statement on
Form S-8 of Nannaco, a Texas corporation, of my report dated January 3, 2003
relating to the statements of operations and retained deficits, statement of
cash flows, and the statement of stockholders equity for the years ended
September 30, 2002 and 2001.

/s/ James J. Taylor, Certified Public Accountant