[Fitzgerald Sanders Letterhead]

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby  consent  to the  inclusion  in Form SB-2  Registration  Statement  of
Commercial  Concepts,  Inc. of our  independent  auditors'  report dated May 17,
2000, on our audit of the financial statements of Commercial Concepts,  Inc. for
the years ended February 29, 2000 and February 28, 1999.

Fitzgerald Sanders, LLC

/s/ Fitzgerald Sanders, LLC

Salt Lake City, Utah
January 5, 2001