CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



We hereby consent to the use in the  Registration  Statement on Form SB-2 of our
report,  dated  February  23,  2001,  relating to the  financial  statements  of
Advanced Optics  Electronics,  Inc. We also consent to the reference to our Firm
under the caption "Experts".


/s/ Atkinson & Co., Ltd.
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Atkinson & Co., Ltd.
Albuquerque, New Mexico
April 23, 2001