INDEPENDENT AUDITOR'S CONSENT



We  consent  to  the  use  in  this  Registration  Statement of Esstec, Inc. and
subsidiary  on  Amendment  No. 2 to Form SB-2 of our report, dated May 10, 2002,
which  includes  an  emphasis  paragraph  relating  to  an uncertainty as to the
Company's  ability  to continue as a going concern, appearing in the Prospectus,
which  is  part  of  this  Registration  Statement.

We  also  consent  to  the reference to our Firm under the captions "Experts" in
such  Prospectus.



SINGER LEWAK GREENBAUM & GOLDSTEIN LLP

Los Angeles, California
November 10, 2002