EXHIBIT 23.1

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


We hereby consent to the use in the Prospectus constituting part of this
Amendment No. 5 to the Registration Statement on Form SB-2 for RX Technology
Holdings, Inc. (formerly known as Valley Excavation and Trucking, Inc.), of our
report dated January 14, 2000, relating to the December 31, 1999 and 1998
financial statements of Valley Excavation and Trucking, Inc., which appears in
such Prospectus. We also consent to the reference to us under the heading
"Experts".


/s/ Pritchett, Siler & Hardy, P.C

PRITCHETT, SILER & HARDY, P.C.


Salt Lake City, Utah
August 8, 2000