EX. 23

CONSENT OF INDEPENDENT ACCOUNTANTS





Board of Directors
Temporary Financial Services, Inc. and Subsidiary


We hereby consent to the use in this Registration Statement  on Form SB-2 of our
report,  dated  February  15,  2001,  relating  to  the  consolidated  financial
statements of Temporary Financial Services, Inc. and Subsidiary. We also consent
to the reference to our Firm under the captions "Experts" in the Prospectus.


/s/ LeMASTER & DANIELS PLLC
Certified Public Accountants




Spokane, Washington
October 29, 2001