EVERGREEN NETWORK COM INC
10SB12G, EX-23.1, 2000-10-12
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                                                                   EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS


         We have issued our Audit Report dated August 30, 2000, accompanying
the financial statements for the years ended December 31, 1998 and 1999 of
Evergreen Network.com, Inc., which are included in its Report on Form
10SB12(g). We consent to the inclusion in the Registration Statement of the
aforementioned Audit Report.




The Whitmore Company, P.C.
Scottsdale, Arizona
October 9, 2000





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