[LOGO]  KINGERY
        & CROUSE PA
----------------------------
CERTIFIED PUBLIC ACCOUNTANTS

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

June 13, 2005

Thomas Equipment, Inc.
1818 North Farwell Avenue
Milwaukee, WI 53202

Gentlemen:

We consent to the inclusion in this Registration Statement of Thomas Equipment,
Inc. on Form SB-2 of our report dated March 31, 2005 on our audits of the
consolidated financial statements of Pneutech Inc., which covered the
consolidated balance sheet as of October 31, 2004 and the results of their
operations and cash flows for each of the two years then ended. We also consent
to the reference to our firm under the caption "Experts" in this Registration
Statement.

Kingery & Crouse, P.A.

Tampa, FL

           2801 WEST BUSCH BOULEVARD, SUITE 200, TAMPA, FLORIDA 33618
           PHONE: 813.874.1280 | FAX: 813.874.1292 | WWW.TAMPACPA.COM