Exhibit 23.3


TEDDER, JAMES, WORDEN & ASSOCIATES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS
--------------------------------------------------------------------------







                     Consent of Independent Accountants
                     ----------------------------------

We hereby consent to the use in this Registration Statement on Form SB-2
of our report dated October 23, 2001 relating to the financial statements
of Cycle Country Accessories Corp. (a Nevada corporation) (the Successor
Company), which appears in such Registration Statement.  We also consent
to the references to us under the heading "Experts" in such Registration
Statement.



TEDDER, JAMES, WORDEN & ASSOCIATES, P.A.



October 26, 2001
Orlando, Florida