Kish, Leake & Associates, P.C.
                         Certified Public Accountants



J.D. Kish, C.P.A., M.B.A.                    7901 E. Belleview Ave., Suite 220
James D. Leake, C.P.A., M.T.                         Englewood, Colorado 80111
  ------------------------                            Telephone (303) 779-5006
  Arleen R. Brogan, C.P.A.                            Facsimile (303) 779-5724








              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We have issued our report dated March 29, 1999, accompanying the financial
statements of Full Tilt Sports, Inc. included in the Annual Report on Form
10-KSB for the year ended December 31, 1998 which are incorporated by
reference in this Form S-8 Registration Statement and related Prospectus.
We consent to the incorporation by reference in the Registration Statement
and related Prospectus of the aforementioned reports and to the use of our
name as it appears under the caption "Experts."

Kish, Leake & Associates, P.C.


/s/ Kish, Leake & Associates
Englewood, Colorado
May 24, 1999