December 12, 2000


The Board of Directors
Excel Publishing, Inc.
2250 West Center Street
Springville,  UT  84663

Gentlemen:

      We  have  been  retained  by Excel  Publishing,  Inc.  (the
"Company"), in connection with the Registration Statement on Form
SB-2  filed  by  the  Company with the  Securities  and  Exchange
Commission  (the "Registration Statement") relating to  1,000,000
shares  of  common stock, par value $0.001 per share.   You  have
requested  that  we  render an opinion as to whether  the  common
stock  as  proposed to be issued on the terms set  forth  in  the
Registration Statement will be validly issued, fully paid and non-
assessable.

      In  connection with this engagement, we have  examined  the
following:

          1.   the articles of incorporation of the Company;

          2.   the Registration Statement;

          3.   the bylaws of the Company; and

          4.   unanimous consents of the board of directors.

      We have examined such other corporate records and documents
and have made such other examinations as we deemed relevant.

     Based upon the above examination, we are of the opinion that
the  shares of common stock proposed to be issued pursuant to the
Registration Statement, are validly authorized and,  when  issued
in  accordance  with  the  terms set forth  in  the  Registration
Statement,  will  be  validly  issued,  fully  paid,   and   non-
assessable.

      We hereby consent to being named in the Prospectus included
in  the  Registration Statement as having rendered the  foregoing
opinion and as having represented the Company in connection  with
the Registration Statement.

                              Sincerely yours,

                              /s/ Lehman Walstrand & Associates

                              LEHMAN WALSTRAND & ASSOCIATES

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