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)


October 29, 2001


To Whom It May Concern:

The firm of G. Brad Beckstead, CPA, consents to the inclusion of my report
of October 29, 2001, on the Financial Statements of Baylor Industries, Inc.
for the nine months ending September 30, 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