EXHIBIT 23.0




                       CONSENT OF INDEPENDENT ACCOUNTANTS'


We hereby consent to the publication of our report dated February 28, 2002 on
the financial statements in the Annual Report on form 10-KSB of Can-Cal
Resources, Ltd. for the years ended December 31, 2001 and 2000.

MURPHY, BENNINGTON & CO.

/s/ Murphy, Bennington & Co.

Las Vegas, NV
April 4, 2002