G. BRAD BECKSTEAD
Certified Public Accountant
330 E. Warm Springs
Las Vegas, NV 89119
702.528.1984
425.928.2877 (efax)
October 27, 2000
To Whom It May Concern:
The firm of G. Brad Beckstead, CPA, consents to the inclusion
of my report of October 27, 2000, on the Financial Statements
of American IR Technologies, Inc. for the three and nine
month periods ending September 30, 2000, in any filings which
are necessary now or in the near future to be filed with the
US Securities and Exchange Commission.
Signed,
/s/ G. Brad Beckstead, CPA
G. Brad Beckstead, CPA