AMERICAN INFLATABLES INC
10KSB/A, EX-23, 2000-12-15
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                                                                      EXHIBIT 23



                       INDEPENDENT AUDITOR'S CONSENT

We consent to the incorporation by reference of our report dated April 10, 2000,
appearing in this Annual Report on Form 10-KSB/A of American Inflatables, Inc.
for the year ended December 31, 1999.

SIEGEL & SMITH

April 12, 2000




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