[Fitzgerald Sanders Letterhead]

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the inclusion in this registration  statement on Form 10-SB of our
report,  which includes an explanatory  paragraph  which discusses the Company's
ability to continue as a going  concern,  dated December 21, 1999, on our audits
of the financial  statements of Commercial  Concepts for the year ended February
28, 1999.

Fitzgerald Sanders, LLC

/s/ Fitzgerald Sanders

Salt Lake City, Utah
January 11, 2000