CONSENT


     I, Thomas Monahan, hereby consent to the use of my report dated October 11,
1999,  relating to the audited  financial  statements  for period from inception
(September 28, 1999) to December 31, 1999 in a registration statement on SB-2 of
Kingsgate  Acquisitions,  Inc.  to be filed  with the  Securities  and  Exchange
Commission.


January 18, 2000

                                      /s/Thomas Monahan
                                      ------------------
                                      Thomas Monahan CPA