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[Letterhead]
CONSENT OF INDEPENDENT ACCOUNTANT
To the Board of Directors
EMPS Corporation
I have issued my report dated May 11, 2000, accompanying the financial
statements of EMPS Corporation included in the Registration Statement Form
SB-1 and the related prospectus.
I consent to the use of my report, as stated above in the Registration
Statement. I also consent to the use of my name in the statement with
respect to me as appearing under the heading "Experts" in the Registration
Statement.
David T. Thomson P.C.
/s/ David T. Thomson
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Salt Lake City, Utah
May 19, 2000
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