CONSENT OF Independent CERTIFIED PUBLIC Accountants



     We  consent  to the  use in this  Registration  Statement  on Form  SB-2 of
Kingsgate Acquisitions, Inc. of our report dated March 15, 2002, relating to the
consolidated financial statements of Look Models International, Inc., and to the
reference to our Firm under the caption "Experts" in the Prospectus.




HORWATH GELFOND HOCHSTADT PANGBURN, P.C.

Denver, Colorado
March 28, 2002