CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We consent to the incorporation by reference in this Post-Effective
Amendment No. 1 to the Registration Statement on Form S-8 of our report dated
March 8, 2000, relating to the financial statements of HBOA Holdings, Inc.,
previously known as Mizar Energy Company, included in its Annual Report on Form
10-KSB for the year ended December 31, 1999, filed with the Securities and
Exchange Commission and to all references to our firm included in this
Registration Statement.
/s/ Thomas E. Sewell
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SEWELL AND COMPANY, P.A.
Certified Public Accountants
Hollywood, Florida
December 14, 2000