JAMES J. TAYLOR

                          CERTIFIED PUBLIC ACCOUNTANT
                                  May 14, 2004


                         INDEPENDENT AUDITOR'S CONSENT


I hereby consent to the incorporation by reference in the Registration Statement
on Form S-8 of NANNACO,  Inc., originally filed January 13, 2004, as amended, of
my report dated January 6, 2003 on the financial statements of NANNACO,  Inc. as
of September 30, 2002 and for the year then ended.

My report dated January 6, 2003 contains an  explanatory  paragraph  that states
that the Company has operating losses in 2003, which raises a substantial  doubt
about its ability to continue as a going  concern.  The financial  statements do
not  include  any  adjustments  that  might  result  from  the  outcome  of that
uncertainty.



                                                /s/ James J. Taylor
                                                --------------------------------
                                                James J. Taylor
                                                Certified Public Accountant
                                                New Braunfels, Texas




555 IH35 South   Suite 312  New Braunfels, Texas 78130  Telephone (830) 624-0100
            Fax (830) 624-0300  e-mail address: james_j_taylor@msn.com