CONSENT OF INDEPENDENT
                          CERTIFIED PUBLIC ACCOUNTANTS

GelStat Corp.
Minneapolis, Minnesota

We hereby  consent to the use in the  Company's  Form 8-K/A of our report  dated
March 28, 2003, relating to the financial  statements of GelStat Corp., which is
contained in that Form 8-K/A.

/s/ Gary Lundeen Company, P.A.

Hopkins, Minnesota
July 14, 2003