COMMERCIAL CONCEPTS INC
10KSB, EX-23.1, 2000-05-30
PREPACKAGED SOFTWARE
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                       CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the  inclusion  in the annual  report on Form 10-KSB of our report
dated May 17, 2000, on our examination of the financial statements of Commercial
Concepts, Inc. for the year ending February 29, 2000.


Fitzgerald Sanders, LLC

/s/ Fitzgerald Sanders, LLC


Salt Lake City, Utah
May 25, 2000



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