SUN WEST ENTERPRISES INC
10KSB, EX-23.1, 2000-07-19
PHARMACEUTICAL PREPARATIONS
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                         CONSENT OF INDEPENDENT AUDITORS

We consent to the  inclusion in this Annual  Report of Form 10-KSB of our report
for the year ended March 31, 2000, on our audits of the financial statements and
financial statements schedules of Sun West Enterprises, Inc.

/s/   Kelly & Company
--------------------------
Kelly & Company
July 17, 2000



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