TO:      The Securities and Exchange Commission
         Washington, D.C.  20549

RE:      Blue Moon Investments

                          INDEPENDENT AUDITORS' CONSENT

We consent to the use in this Registration Statement Blue Moon Investments on
Form SB-2 of our report dated January14, 2000 on the financial statements of
Blue Moon Investments appearing in the Prospectus, which is part of this
Registration Statement.

We also consent to the reference to us under the heading "Experts" in such
Prospectus.

Cordovano and Harvey, P.C.
Denver, Colorado
October 31, 2000



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