Exhibit  23.1

KABANI  &  COMPANY,  INC.
Certified  Public  Accountants
17011  Beach  Blvd.  Suite  1230,  Huntington  Beach,  CA  92647

Phone  (714)  843-5453  Fax  (714)  843-5451  www.kabanico.com





                       CONSENT OF INDEPENDENT ACCOUNTANTS

     We  consent  to  the  use,  in  the  registration statement on Form SB-2 of
ValCom, Inc., of Our report dated February 5, 2004 on our audit of the financial
statements of ValCom, Inc. As of September 30, 2003 and 2002, and the results of
its  operations  and  cash  flows  for  the  years  then  ended.


/s/  Kabani  &  company,  Inc.
-----------------------------
Kabani  &  Company,  Inc.
Huntington Beach, California

November 16, 2004