CONSENT OF INDEPENDENT ACCOUNTANT



To the Board of Directors
Han Logistics, Inc.

I have  issued  my  report  dated  May  01,  2001,  accompanying  the  financial
statements of Hans Logistics,  Inc. included in the Registration  Statement Form
SB-2 Amendment No. 1 and the related prospectus.

I  consent  to  the  use of my  report,  as  stated  above  in the  Registration
Statement. I also consent to the use of my name in the statement with respect to
me as appearing under the heading "Experts" in the Registration Statement.

/s/ David T. Thomson P.C.
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David T. Thomson P.C.

Salt Lake City, Utah
July 24, 2001