G. BRAD BECKSTEAD - --------------------------- Certified Public Accountant 330 E. Warm Springs Las Vegas, NV 89119 702.528.1984 425.928.2877 (efax) May 15, 2001 To Whom It May Concern: The firm of G. Brad Beckstead, CPA, consents to the inclusion of my report of May 15, 2001, on the Financial Statements of Emporia Systems for the three months ending March 31, 2001, 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 - ---------------------- G. Brad Beckstead, CPA