We consent to the incorporation of our report dated February 21, 2000,
on the financial statements of Lexon, Inc. (the "Company") at December 31, 1999,
included in the Company's Registration Statement on Form 10-KSB, into the
Company's Registration Statement on From S-8.
Our report, dated February 21, 2000 contains an explanatory paragraph
that states that Lexon, Inc. is a development stage company with insufficient
revenues to fund development and operating expenses, which raises substantial
doubt about its ability to continue as a going concern. The financial statements
do not include any adjustments that might result from the outcome of that
uncertainty.
/s/ TULLIUS TAYLOR SARTAIN & SARTAIN LLP
Tulsa, Oklahoma
August 18, 2000
