David T.
  Thomson P.C._______________________________________Certified Public Accountant









                        CONSENT OF INDEPENDENT ACCOUNTANT




To the Board of Directors
Han Logistics, Inc.

I have  issued  my  report  dated  May  01,  2001,  accompanying  the  financial
statements of Han Logistics,  Inc.  included in the Registration  Statement Form
SB-2 Amendment No. 2 and the related prospectus.

I  consent  to  the  use of my  report,  as  stated  above  in the  Registration
Statement. I also consent to the use of my name in the statement with respect to
me as appearing under the heading "Experts" in the Registration Statement.

David T. Thomson P.C.

/s/ David T. Thomson P.C.
-------------------------

Salt Lake City, Utah
December 31, 2001



              P.O. Box 571605 - Murray, Utah 84175 - (801) 966-9481