CONSENT OF INDEPENDENT ACCOUNTANT


I consent to the  inclusion  in this  registration  statement on Form SB-2 of my
report,  which includes an explanatory  paragraph which discussess the Company's
ability to continue as a going concern, dated March 11, 1998, on my audit of the
financial  statements of Commercial  Concepts,  Inc. for the year ended February
28, 1998.

David T. Thomson, P.C.

/s/ David T. Thomson, P.C.

Salt Lake City, Utah
December 19, 2000