EXHIBIT 27.7





      CONSENT OF INDEPENDENT
   CERTIFIED PUBLIC ACCOUNTANTS



We have  issued  our  report  dated May 15,  2000,  accompanying  the  financial
statements  of  Mirenco,  Inc.  contained  in  the  Registration  Statement  and
Prospectus  filed on July 10, 2000. We consent to the use of the  aforementioned
reports in the Registration Statement and Prospectus, and to the use of our name
as it appears under the caption "Experts."




Kansas City, Missouri
July 10, 2000