CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the incorporation by reference in this Registration Statement
and Prospectus on Form S-3 of our report dated March 30, 1998, accompanying the
consolidated financial statements of Air Packaging Technologies, Inc. in its
December 31, 1999 annual Report on Form 10-K. We also consent to the use of our
name and the statements with respect to us, appearing under the heading
"Experts" in the prospectus.
/s/ Hein + Associates LLP
Hein + Associates LLP
Certified Public Accountants
Orange, California
Dated November 15, 2000
