EXHIBIT 23.2
CONSENT OF
ATKINSON & CO., LTD.
S1_EX-98<PAGE>
ATKINSON & CO. LTD.
Certified Public Accountants - Consultants
PO Box 25246
Albuquerque, NM 87125
INDEPENDENT AUDITORS' CONSENT
We consent to the use in this Registration Statement
of Intermountain Refining Company, Inc. on Form S-1 of our report on Intermountain
Refining Company, Inc. dated May 18, 2000, appearing in the Prospectus,
which is part of this Registration Statement.
We also consent to the reference to us under the
heading "Interest of Named Experts and Counsel" in the Registration Statement
and Prospectus.
Atkinson & Co., Ltd.
Albuquerque, New Mexico
June 20, 2000
S1_EX-99<PAGE>
