Exhibit 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use of our report dated April 14, 2004, relating to the
financial  statements for the year ended December 31, 2003, and to the reference
to our Firm under caption "Experts" in this Registration  Statement (Amendment 1
to Form  SB-2)  of 12 to 20 Plus,  Inc.  to be filed  with  the  Securities  and
Exchange Commission.


/s/ Shelley Int'l, C.P.A.
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Mesa, Arizona
June 30, 2004