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EXHIBIT 23.3
BDO Seidman LLP
Accountants and Consultants
601 West Riverside Avenue, Suite 900
Spokane, Washington 99201-0611
Telephone: (509) 747-8095
Fax: (509) 747-0415
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
Exhaust Technologies, Inc.
Spokane, Washington
We hereby consent to the use in the Prospectus constituting a
part of this Registration Statement of our report dated February
22, 2000, except for Note 4 which is as of July 31, 2000,
relating to the financial statements of Exhaust Technologies,
Inc., which is contained in that Prospectus. Our report contains
an explanatory paragraph regarding the abilities of the Company
to continue as a going concern.
We also consent to the reference to us under the caption
"Experts" in the Prospectus.
/s/ BDO Seidman, LLP
Spokane, Washington
August 30, 2000
