Consent of Wisan, Smith, Racker & Prescott, LLP, Independent Auditors


We consent  to the use in this  Amended  Report on Form 8-K of our report  dated
August 18, 1999, relating to the financial statements of Impact Media LLC.



                                            Wisan, Smith, Racker & Prescott, LLP

Salt Lake City, Utah
September 2, 1999