G. BRAD BECKSTEAD
Certified Public Accountant
330 E. Warm Springs
Las Vegas, NV 89119
702.528.1984
425.928.2877 (efax)

December 6, 2000

To Whom It May Concern:

The firm of G. Brad Beckstead, CPA, consents to the inclusion of my report of
December 6, 2000, on the Financial Statements of Baylor Industries, Inc. for
the period ended November 30, 2000, in any filings which are necessary now
or in the near future to be filed with the US Securities and Exchange
Commission.

Signed,

/s/ G. Brad Beckstead
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Nevada License #2701