CONSENT OF INDEPENDENT ACCOUNTANTS

         We  consent  to  the  incorporation  by  reference  in the registration
statement  on Form S-8 of NeWave, Inc. (formerly, Utah Clay Technology, Inc.) of
our  report  dated  April  8,  2003 on our audits of the financial statements of
NeWave,  Inc. (formerly, Utah Clay Technology, Inc.) as of December 31, 2002 and
2001,  and  the  results of its operations and cash flows for the two years then
ended.


/S/  Kabani  &  Company,  Inc.
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Kabani  &  Company,  Inc.
Fountain  Valley,  California

March  10,  2004