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EXHIBIT 23
BARRY L. FRIEDMAN, P.C.
CERTIFIED PUBLIC ACCOUNTANT
1582 TULITA DRIVE OFFICE (702) 361-8414
LAS VEGAS, NEVADA 89123 FAX NO. (702) 896-0278
To Whom It May Concern: January 18, 2001
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