CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in the Prospectus, constituting part of the
Registration Statement (file No. 333-43134) on form S-1 of our report dated
July 21, 2000, relating to the financial statements of American Residential
Funding, Inc. which appear in such Prospectus. We also consent to the reference
to us under the heading experts, in such Prospectus.


                                    /S/ MCKENNON, WILSON & MORGAN, LLP
                                    ----------------------------------
                                    MCKENNON, WILSON & MORGAN, LLP

Irvine, California
March 13, 2001