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
June 21, 2001