CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT
                                   
                                   
We consent to the incorporation by reference in the Registration
Statement (Form S-8 File No. O-23859) pertaining to the Consulting
Agreement - Legal Services Agreement Plan of American Custom
Components, Inc. of our report dated July 6, 1998, with respect to
the consolidated financial statements of American Custom Components,
Inc. included in its Annual Report (Form 10-SB) for the year ended
March 31, 1998, filed with the Securities and Exchange Commission.


   /s/    Kelly & Company                          
Kelly & Company
Newport Beach, California
March 29, 1999