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 12, 2006



To Whom It May Concern:


The  firm  of  Armando C. Ibarra, Certified Public Accountants, consents to the
inclusion of our  report  of  December  16,  2005,  on  the  audited  financial
statements  of  Valcom  Studios,  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 or other regulatory agency.




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