EXHIBIT 23.1
CONSENT OF INDEPENDENT ACCOUNTANT
I have issued my report dated August 10, 2000, accompanying the
consolidated financial statements of Great Basin Water Company and its
subsidiaries included in the Report on Form 10SB12(g) for the year ended
December 31, 1999, which is incorporated by reference in this Registration
Statement. I consent to the incorporation by reference in the Registration
Statement of the aforementioned report.
/s/ Russell G. Nay
Russell G. Nay
Las Vegas, Nevada
October 4, 2000
