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
February 5, 2001