CONSENT AND REPORT OF INDEPENDENT
                                            CERTIFIED PUBLIC ACCOUNTANT



We hereby  consent to the use in this  Registration  Statement of our report
dated  June 9,  2000,  relating to the
consolidated  financial  statements of Albion Aviation,  Inc., and subsidiaries,
  and to the reference to our Firm
under the caption Experts in the Prospectus.




         TANNER + CO.

Salt Lake City, Utah
September 25, 2000