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                            Kyle L. Tingle, CPA, LLC
                          Personal Financial Planning,
                        Business Services & Tax Planning






                                                                    EXHIBIT 23.1

October 7, 2003



Mr. Donald Bell, Chairman of the Board
Discovery Investments, Inc.
C/o Ronald J. Stauber, Esq
1800 Century Park East #300
Los Angeles, CA  90067


Dear Mr. Bell:

This  letter  is to  inform  you  of my  resignation  as  auditor  of  Discovery
Investments,   Inc.  (DCIV)   (Commission   File  Number   0-26175),   effective
immediately.

At this time, there are no accounting  disagreements on the financial statements
prepared by this firm and filed with the Securities and Exchange  Commission.  I
will be willing to cooperate with  successor  accountant to try to make a smooth
transition for future filings.

I have  returned  to  DCIV  all  original  records  provided  to me in  previous
engagements.  My working paper files are the property of my firm.  These will be
maintained by me in  accordance  with my retention  policy.  I will consider any
requests  for copies of  documents  in out  working  paper files from you or the
successor firm. However,  providing such copies is at my discretion.  Reasonable
copying  costs  will be due and  payable  on a COD basis for any  documents  the
successor auditor may require.

If you have any questions regarding this  communication,  please contact Kyle L.
Tingle at 702/450-2200.

Sincerely,

/s/ KYLE L. TINGLE
________________________

Kyle L. Tingle, CPA, LLC



    P.O. BOX 50329 * HENDERSON, NEVADA 89016 * PHONE: (702) 450-2200 * FAX:
               (702) 436-4218 * E-MAIL: ktingle@kyletinglecpa.com