ONECAP
10SB12G, EX-23, 2000-08-24
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                           ONECAP

                    A Nevada Corporation

                         Exhibit 23

         Consents of Independent Public Accountants


                INDEPENDENT AUDITORS' CONSENT

The Board Of Directors
OneCap

The  firm  of  Bradshaw, Smith & Co., LLP  consents  to  the
inclusion of our report dated June 14, 2000 on the financial
statements  of  OneCap as of May 31, 2000 and  December  31,
1999 and for the five months ended May 31, 2000 and for  the
Period  from June 7, 1999 (inception) to December 31,  1999,
in  the  10-SB of OneCap to be filed with the United  States
Securities and Exchange Commission pursuant to Section 12(b)
or (g) of the Securities Exchange Act of 1934.

/s/  Bradshaw, Smith & Co., LLP

August 8, 2000





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