EXHIBIT 23.1

                         Consent of Independent Auditor


CONSENT OF INDEPENDENT AUDITOR

Shelley, Int'l  C.P.A.
Certified Public Accountant

The Board of Directors
12 to 20 Plus, Inc.

Dear Ladies:

This letter will  authorize you to include the Audit of your company dated March
26,  2003 in the  Registration  Statement  on Form  SB-2 to be  filed  with  the
Securities and Exchange Commission.


Yours Truly,

/s/ Mark Shelley, C.P.A.
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   Shelley Int'l, C.P.A.

April 9, 2003