CONSENT

     I, Thomas Monahan, hereby consent to the use of my report dated January 18,
1999,  relating to the audited  financial  statements  for period from inception
(September  28,  1999) to  December 31,  1999 in a  post-effective  registration
statement  on  SB-2  of  Kingsgate  Acquisitions,  Inc.  to be  filed  with  the
Securities and Exchange Commission.

October 20, 2000

                                       /s/Thomas Monahan
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                                       Thomas Monahan CPA