EXHIBIT 23.1



               Consent of Independent certified public Accountants


We consent to the incorporation by reference in this  Registration  Statement on
Form S-8 of our report  dated March 20,  2003,  which  appears on page 22 of the
Annual Report on Form 10-KSB of Atlas  Minerals Inc. for the year ended December
31, 2002.



Horwath Gelfond Hochstadt Pangburn, P.C.



Denver, Colorado
May 14, 2003