MALONE & BAILEY, PLLC
                          5444 Westheimer, Suite 2080
                               Houston, TX 77056
                               713-840-1210 phone

                          INDEPENDENT AUDITORS' CONSENT


As  independent   certified  public   accountants,   I  hereby  consent  to  the
incorporation  by  reference  in the  Registration  Statement  on Form S-8 of my
report relating to the financial  statements of Pitts and Spitts, Inc. (formerly
Urbana.CA, Inc.), which report appears in the Company's Form 10-KSB for the year
ended  December 31, 2001,  and to all  references  to this firm included in such
Registration Statement.

                                                  /s/ Malone & Bailey, PLLC



Date : July 16, 2002