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EXHIBIT 23
[BARRY L. FRIEDMAN, P.C. LETTERHEAD]
To Whom It May Concern: October 23, 2000
The firm of Barry L. Friedman, P.C., Certified Public Accountant
consents to the inclusion of their report of October 23, 2000, on the Financial
Statements of DEL CERRO ENTERPRISES, INC., as of September 30, 2000, in any
filings that are necessary now or in the near future with the U.S. Securities
and Exchange Commission.
Very truly yours,
/s/ Barry L. Friedman
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Barry L. Friedman
Certified Public Accountant
1582 Tulita Drive
Las Vegas, Nevada 89123
702-361-8414
