CONSENT OF INDEPENDENT ACCOUNTANT

     I hereby  consent  to the  reference  to me under the  captions  "Financial
Statements"   and  "Experts"  in  the  Prospectus   constituting   part  of  the
Registration  Statement on Form SB-2 of Immecor  Corporation  of my report dated
May 14, 1997.




L.V. Dorn II
Certified Public Accountant
Fort Bragg, California
May 15, 1997