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. 4 to Form SB-2 Registration, relating to the audited financial statements of Aptus Corp. for the year ended December 31, 2003 and the reviewed financial statements for the three months ended March 31, 2004. De Joya & Company Certified Public Accountants Las Vegas, NV June 25, 2004