ALD SERVICES INC
10QSB, EX-27, 2000-11-14
MANAGEMENT SERVICES
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WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

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James E. Slayton, CPA
2858 WEST MARKET STREET
SUITE C
AKRON, OHIO 44333


                      October 30, 2000


To Whom It May Concern:

   The  firm  of  James  E. Slayton, Certified Public  Accountant
consents  to the inclusion of my report of October 30,  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






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