CONSENT OF INDEPENDENT REGISTERED
                             PUBLIC ACCOUNTING FIRM



We  consent  to the incorporation by reference in this Registration Statement on
Form  S-8  of  our report dated September 14, 2005, relating to the consolidated
financial  statements of Intrepid Technology and Resources, Inc. included in the
Annual  Report  on  Form  10-KSB  for  the  year  ended  June  30,  2005.




JONES  SIMKINS,  P.C.
Logan,  Utah
March  3,  2006