A  C  I
ARMANDO C. IBARRA
CERTIFIED PUBLIC ACCOUNTANTS
A PROFESSIONAL CORPORATION


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

Registered with the Public Company Accounting Oversight Board



April 11, 2005


To Whom It May Concern:

The  firm  of  Armando C. Ibarra, Certified Public Accountants, APC consents to
the inclusion of  our  report  of  March  22,  2005,  on  the audited financial
statements  of  Valcom, Inc. as of September 30, 2004; and our  report  on  the
review of December  31,  2004,  in any filings that are necessary now or in the
near future with the U.S. Securities and Exchange Commission.



Very truly yours,


____________________________
ARMANDO C. IBARRA, C.P.A.


                     371 E. STREET, CHULA VISTA, CA 91910
                              TEL: (619) 422-1348
                              FAX: (619) 422-1465