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
Registered with the Public Company Accounting Oversight Board


January 24, 2006



To Whom It May Concern:


The  firm  of  Armando C. Ibarra, Certified Public Accountants, APC consents to
the Incorporation by reference our audit report of January 19, 2006  (amended),
on the audited financial statements of Valcom, Inc. as of September 30, 2005 in
any  filings  that  are  necessary  now  or  in  the  near future with the U.S.
Securities and Exchange Commission.


Very truly yours,


/s/ ARMANDO C. IBARRA, C.P.A.
-----------------------------
    ARMANDO C. IBARRA, C.P.A.


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