DE JOYA & COMPANY CERTIFIED PUBLIC ACCOUNTANTS 8275 S. Eastern Avenue, Suite 200 Las Vegas, NV 89123 Telephone: 702.938.0493 Facsimile: 702.920.8049 We hereby consent to the incorporation by reference in the aforgoing Amendment No. 1 to Form SB-2 Registration Statement of your report dated December 17, 2003, relating to the audited financial statements of Aptus Corp. for the year ended December 31, 2002 and the eleven months ended November 30, 2003. De Joya & Company Certified Public Accountants Las Vegas, NV February 24, 2004