CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



We  hereby  consent  to  the  incorporation  by  reference into the accompanying
Registration  Statement  on  Form  SB-2  for  Cal-Bay International, Inc. of our
report  dated February 15, 2003, relating to the financial statements of Cal-Bay
International,  Inc.  for  the  years  ended  December  31,  2002  and  2001.


/s/  Argy  &  Company
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ARGY  &  COMPANY

Fountain  Valley,  California
June  13,  2003