James E. Slayton, CPA
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2858 WEST MARKET STREET
SUITE C
AKRON, OHIO 44333
July 13, 2000
To Whom It May Concern:
The firm of James E. Slayton, Certified Public Accountant
consents to the inclusion of my report of June 13, 2000, on the
Financial Statements of ALD, Inc. in any filings that are necessary
now or in the near future to be filed with the U.S. Securities and
Exchange Commission.
Professionally,
/s/ James E. Slayton
James E. Slayton, CPA
Ohio License #04-1-15582