ELAST TECHNOLOGIES INC
SB-2/A, EX-23, 2000-09-27
PHARMACEUTICAL PREPARATIONS
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                         CONSENT OF INDEPENDENT AUDITORS

We  consent to the use in this Registration  Statement on Form  SB-2/A
of  our  report  dated  March  1, 2000 relating  to  the  consolidated
financial    statements  of  Elast  Technologies,   Inc.,   a   Nevada
corporation,  and  to  the reference to our  firm  under  the  caption
"Experts" in the prospectus.


/s/ Kelly & Company
--------------------------
Kelly & Company
Newport Beach, California
September 26, 2000









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