CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the use in this Registration Statement of Syndication, Inc. and
Subsidiary on Form SB-2 of our audit report, dated April 13, 2006, appearing in
the Prospectus, which is part of the Registration Statement. Our report includes
an emphasis paragraph relating to an uncertainty as to the Company's ability to
continue as a going concern.

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



/s/ HJ & Associates, LLC
HJ & Associates, LLC
Salt Lake City, Utah
May 10, 2006