[LETTERHEAD OF HJ & ASSOCIATES, LLC]
CONSENT OF INDEPENDENT AUDITORS
-------------------------------
Board of Directors
Galtech Semiconductor Materials Corporation and Subsidiaries
Lindon, Utah
We consent to the use in this Registration Statement of Galtech Semiconductor
Materials Corporation and Subsidiaries on Form SB-2, Amendment No. 1 of our
audit report dated February 8, 2000 for Galtech Semiconductor Materials
Corporation and Subsidiaries for the year ended December 31, 1999 which are
part of this Registration Statement, and to all references to our firm
included in this Registration Statement.
/s/ HJ & Associates, LLC
HJ & Associates, LLC
(Formerly Jones, Jensen & Company)
Salt Lake City, Utah
September 20, 2000
