[LETTERHEAD OF ROSS RICHES]
October 21, 2000
William F. Pratt, President
Galtech Semiconductor Materials Corporation
923 West 500 North
Lindon, Utah 84042
Re: Second Amended Registration Statement on Form SB-2 of Galtech
Semiconductor Materials Corporation, a Utah Corporation (the "Company")
Dear Dr. Pratt:
I have read the disclosure in the above-referenced Registration Statement
containing quotations or summarization of remarks made by me, and I hereby
consent to such quotation or summarization of my remarks as set forth therein.
Sincerely yours,
/s/ Ross Riches
Ross Riches
