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EXHIBIT 23.1

                     WILLIAMS & WEBSTER, P.S.
                   Certified Public Accountants
                       601 West Riverside
                            Suite 1940
                 Spokane, Washington   99201-0611
                          (509) 838-8111
                        FAX (509) 624-5001




             CONSENT OF CERTIFIED PUBLIC ACCOUNTANTS


Board of Directors
Palal Mining Corporation
Las Vegas, Nevada


We consent to the use of our audit report dated October 12, 1999,
on the financial statements of Palal Mining Corporation as of
September 10, 1999 and the period then ended, and the inclusion
of our name under the heading "Experts" in the Form SB-2
Registration Statement filed with the Securities and Exchange
Commission.


/s/ Williams & Webster P.S.

Williams & Webster, P.S.
Spokane, Washington

January 12, 2000