MOUNTAIN OIL INC
SB-2/A, EX-23, 2000-12-27
OIL & GAS FIELD EXPLORATION SERVICES
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Exhibit Ref. 23.1
Form SB-2, Amendment No. 2
Mountain Oil, Inc.
SEC File No. 333-37842

                         CONSENT OF
           INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT

      We  hereby  consent  to the use in  this  Registration
Statement on Form SB-2 of our report dated February 2, 2000,
relating to the financial statements of Mountain Oil,  Inc.,
and to the reference to our Firm under the caption "Experts"
in the Prospectus.


                                   /s/ TANNER + CO.

Salt Lake City, Utah
December 27, 2000

                            E-32
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