D.M.W.
DAVID M. WININGS
CERTIFIED PUBLIC ACCOUNTANT
75-140 St. Charles Place
Suite B
Palm Desert, CA 92211 December 23, 2000
Mailing Address:
P.O. Box 10720
Palm Desert, CA 92255-0720
Phone: 760-341-5450
Fax: 760-341-5449 Consent to Independent Accountants
www.winingscpa.com
email: [email protected] I hereby consent to the incorporation in
the SEC SB2 of my report dated December 1,
2000 relating to the financial statements
of Nicole Industries, Inc. for periods
ending July 31, 2000 and December 31, 1999.
David M. Winings
