[LETTERHEAD OF TOBACK CPAs, P.C.] INDEPENDENT AUDITORS' CONSENT We consent to the inclusion in the Annual Report on Form 10-K of UP Sedona, Inc. of our report dated December 12, 1997, on our audit of the balance sheet of UP Sedona, Inc. as of August 31, 1997. /s/ Toback CPAs, P.C. ---------------------------- Toback CPAs, P.C. Phoenix, Arizona December 17, 1997