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INDEPENDENT AUDITORS' CONSENT
We consent to the use in this Registration Statement of ThermoElastic
Technologies, Inc. (a Colorado corporation) on amendment 2 to Form SB-2
of our report dated August 26, 1999 on the financial statements of
ThermoElastic Technologies, Inc. (a Denver corporation) appearing in
the Prospectus, which is part of such Registration Statement. We also
consent to the reference to us under the heading "Experts" in such
Prospectus.
/s/ Meeks, Dorman & Company, P.A.
Meeks, Dorman & Company, P.A.
Longwood, Florida
June 15, 2000
