MOUNTAIN STATES CAPITAL INC
SB-2/A, EX-23.1, 2000-08-18
SHORT-TERM BUSINESS CREDIT INSTITUTIONS
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                        CONSENT OF INDEPENDENT AUDITORS

We  hereby  consent  to the use in this  Registration  Statement  on Form  SB-2,
including any amendments thereto, of our report dated February 8, 2000, relating
to the financial  statements of Mountain States Capital,  Inc. appearing in such
registration statement.


                                                 /s/ Clancy and Co.

                                                 CLANCY AND CO., P.L.L.C.
                                                 Phoenix, Arizona
                                                 August 9, 2000


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