[Letterhead of Mantyla McReynolds]


January 23, 2001

United States Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C.  20549


Re:       Consent to be named in the S-8 Registration Statement
          of Chiropractic 21 International, Inc., a Nevada corporation (the
          "Registrant"), SEC File No. 000-30499, to be filed on or
          about February 1, 2001, covering the registration
          and issuance of 60,000 shares of common stock to two
          individual consultants


Ladies and Gentlemen:

     We hereby  consent to the use of our report for the years  ended  April 30,
2000, in the above-referenced Registration Statement. We also consent to the use
of our name as experts in such Registration Statement.


Sincerely,


/S/ MANTYLA MCREYNOLDS
Mantyla McReynolds