EXHIBIT 23.1
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                                            ARMANDO C. IBARRA
            A       C       I               CERTIFIED PUBLIC ACCOUNTANTS
                                            A PROFESSIONAL CORPORATION
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Armando C. Ibarra, C.P.A.                  Members of the California Society of Certified Public Accountants
Armando Ibarra, Jr., C.P.A., JD            Members of the American Institute of Certified Public Accountants
                                                   Members of the Better Business Bureau since 1997




March 31, 2004


To Whom It May Concern:

The firm of Armando C. Ibarra, Certified Public Accountants,  APC consent to the
filing of our  auditors  report  dated  March 31,  2004,  as an  exhibit  to the
Registration  Statement on Form SB-2/A and the use of our name in the Prospectus
constituting  a part thereof in  connection  with matters  referred to under the
caption "Experts".


Very truly your

/s/ ARMANDO C. IBARRA
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ARMANDO C. IBARRA, C.P.A.























                      371 E. STREET, CHULA VISTA, CA 91910
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