NUPRO INNOVATIONS INC
10KSB40/A, EX-12.3, 2000-11-09
NON-OPERATING ESTABLISHMENTS
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                                                                    EXHIBIT 12.3

                            S.E.CLARK & COMPANY, P.C.
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          Member: S.E.C. Practice Section of the American Institute of
                          Certified Public Accountants



                         Consent of Independent Auditors


As independent auditors, we hereby consent to the inclusion of our reports dated
January 14, 2000, in the Amendment A to Form 10-KSB for NuPro  Innovations  Inc.
which includes the financial statements of NuPro Innovations Inc. (fka TrucTech,
Inc.)  for the  periods  ended  November  30,  1999 and  1998  and the  separate
financial  statements of NuPro  Innovations Inc. for the year ended November 30,
1998.


/s/ S.E.CLARK & COMPANY, P.C.

Tucson, Arizona
November 9, 2000




          Member: National Association of Certified Valuation Analysts
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  744 N. Country Club Road, Tucson, AZ 85716 (520) 323-7774 Fax (520) 323-8174
                      [email protected] www.seclarkco.com


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