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TANNER + Co.
CERTIFIED PUBLIC ACCOUNTANTS
AND BUSINESS ADVISORS
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675 East 500 South, Suite 840
Salt Lake City, Utah 84102
Telephone (801) 532-7444
Fax (801) 532-4911
Email:[email protected]
A PROFESSIONAL CORPORATION
CONSENT OF INDEPENDENT AUDITORS
We hereby consent to the incorporation reference in this Registration Statement
on Amendment 4 of Form S-3 of our report dated February 18, 2000 except for Note
18 which is dated March 17, 2000, Note 19 which is dated July 14, 2000 and Note
10 which is dated July 20, 2000 relating to the consolidated financial
statements of Commodore Applied Technologies, Inc. and Subsidiaries as of
December 31, 1999 and for the year ended December 31, 1999, which appears in the
1999 Annual Report to Shareholders of Commodore Applied Technologies, Inc.,
which is incorporated by reference in Commodore Applied Technologies, Inc.'s
Annual Report on Amendment No. 2 on Form 10-K/A for the year ended December 31,
1999. We also consent to the reference to us under the heading "Experts" in such
Registration Statement.
We also hereby consent to the incorporation by reference in this Registration
Statement on Amendment 4 of Form S-3 of our report dated March 31, 1999 except
for Notes 1, 3, 4, and 5 which are dated April 28, 2000 relating to the
financial statements of Teledyne-Commodore, LLC as of December 31, 1998 and for
the year ended December 31, 1998, which is incorporated by reference in
Commodore Applied Technologies, Inc.'s Annual Report on Amendment No. 2 on Form
10-K/A for the year ended December 31, 1999. We also consent to the reference to
us under the heading "Experts" in such Registration Statement.
TANNER + CO.
Salt Lake City, Utah
July 31, 2000