EXHIBIT 5.1


                               JACKSON KELLY PLLC



                                 April 30, 2003


Atlas Minerals Inc.
Suite 205, 10920 West Alameda Avenue
Lakewood, CO  80226


         Re:      Registration Statement on Form S-8

Ladies and Gentlemen:

         We have acted as counsel to Atlas Minerals Inc. (the  "Corporation") in
connection  with the  preparation of a  Registration  Statement on Form S-8 (the
"Registration  Statement")  under the  Securities  Act of 1933, as amended ("the
Act"),  that you are  filing  with the United  States  Securities  and  Exchange
Commission  with respect to 50,000 shares of common stock (the  "Shares")  which
may be issued under a Consulting  Agreement between the Corporation and Roger P.
Walsh dated and effective as of February 16, 2000 (the "Plan").

         We have examined the  Registration  Statement and such other  documents
and records of the  Corporation  as we have deemed  necessary for the purpose of
this opinion.  In giving this opinion,  we are assuming the  authenticity of all
instruments  presented to us as originals,  the conformity with originals of all
instruments presented to us as copies and the genuineness of all signatures.

         Based upon and subject to the foregoing, we are of the opinion that the
issuance of the Shares  pursuant to the Plan has been duly  authorized and that,
upon the due execution by the Corporation and the  registration by its registrar
of the Shares,  the sale thereof by the Corporation in accordance with the terms
of the Plan, and the receipt of  consideration  therefor in accordance  with the
terms  of  the  Plan,  the  Shares  will  be  validly  issued,  fully  paid  and
nonassessable.

         We hereby  consent to the  filing of this  opinion as an exhibit to the
Registration  Statement.  In giving such consent, we do not admit that we are in
the category of persons whose consent is required under Section 7 of the Act.

                                                     Very truly yours,

                                                     /s/ Nathan L. Stone

                                                     Jackson Kelly PLLC