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                                                                      EXHIBIT 23

G. Brad Beckstead, CPA
G. BRAD BECKSTEAD
CERTIFIED PUBLIC ACCOUNTANT

                                                             330 E. Warm Springs
                                                             Las Vegas, NV 89119
                                                                    702.528.1984
                                                             425.928.2877 (efax)

July 30, 2001

To Whom It May Concern:

The firm of G. Brad Beckstead, CPA, consents to the inclusion of my report of
June 7, 2001, on the Financial Statements of American Toy Vending, Inc. for the
six months ended March 31, 2001, the year ended September 30, 2000, and the
period March 10, 1999 (inception) to 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, CPA
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