Exhibit 23.1





CONSENT OF INDEPENDENT ACCOUNTANTS





Board  of  Directors
Temporary  Financial  Services,  Inc.  and  Subsidiary


We  hereby  consent  to  the  use  in  this  Post-Effective  Amendment  No. 2 to
Registration  Statement No. 333-60326 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
December  21,  2001