G. BRAD BECKSTEAD
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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
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G. Brad Beckstead, CPA