CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT

October 29, 2003



U.S. Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549

     Re:  Consent to be named in the S-8 Registration Statement of Rescon
          Technology Corp., a Nevada corporation (the "Registrant"), SEC
          File No. 000-13822, to be filed on or about October 30, 2003,
          covering the registration and issuance of 1,750,000 shares of
          common stock to three individual consultants

Ladies and Gentlemen:

     We hereby consent to the use of our report for the years ended August
31, 2002, 2001 and for the period from reactiviation (July 14, 1999)
through August 31, 2002, dated November 22, 2002, in the above referenced
Registration Statement. We also consent to the use of our name as experts
in such Registration Statement.




Mantyla McReynolds
Certified Public Accountants