EXHIBIT 23.2


                            CONSENT OF VAN DORM & BOSSI



                            CONSENT OF VAN DORM & BOSSI
                     INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



  We consent to the inclusion in the registration statement on Form SB-2 of
Mentor Capital Consultants, Inc. (File No. 333-58844) of our report, dated
January 10, 2001, on the balance sheet of Mentor Capital Consultants, Inc. (a
development stage enterprise) as of December 31, 2000, and the related
statements of operation, stockholders' equity, and cash flows for the period
from March 13, 2000 (inception) to December 31, 2000.  We also consent to the
references to us under the captions "Prospectus Summary - Summary Financial
Data," "Selected Financial Data" and "Experts" in the prospectus.


                                               /s/ VAN DORN & BOSSI
                                              ______________________
                                                  VAN DORN & BOSSI


Boulder, Colorado
May 23, 2001