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CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated December 1, 1999, which appears on
page F-1 of the 1999 Form 10KSB of Volu-Sol, Inc. and subsidiary, and to the
references to our Firm under the caption "Experts" in the Prospectus.
TANNER + CO.
Salt Lake City, Utah
December 6, 2000
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