EXHIBIT 24 Consent to Use of Opinion January 10, 2000 REGULAR MAIL Board of Directors, CBQ, Inc. 4851 Keller Springs, Ste. 228 Addison TX 75248 Re: Consent to Reference in Form S-8 Registration Statement Gentlemen: As independent certified public accountants, we hereby consent to the incorporation by reference in the above Form S-8 Registration Statement of our report on the financial statements included in the CBQ, Inc., Annual Report on Form 10-KSB for the year ended December 31, 1998, and to all references to our firm included in said registration statement. HALLIBURTON, HUNTER & ASSOCIATES, PC Littleton, Colorado