EXHIBIT 23.3

                       CONSENT OF INDEPENDENT ACCOUNTANTS


     We consent to the incorporation by reference in this registration statement
on Form S-8 of our report  dated July 30,  1998,  on our audit of the  financial
statements of Capco Energy,  Inc.  (formerly Alfa Resources  Inc.) as of May 31,
1998 and for the year then ended.



/s/ WILLIAM G. LAJOIE, P.C.

Littleton
Colorado
May 17, 2000