CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


The Dealer Sheet, Inc.
7858 E. Long Place
Centennial, Colorado 80112




     The undersigned  consents to the use of its opinion dated October 31, 2002,
relating to the  financial  statements  of The Dealer  Sheets,  Inc.,  a Coloado
Corporation,  and to the reference to the firm under  "Experts," all as included
in the Registration Statement on Form SB-1.






Torrance, California                 s/ Jonathon P. Reuben C.P.A
                                     ---------------------------
December 3, 2002                     Jonathon P. Reuben, C.P.A.
                                     An Accountancy Corporation