GOLDEN HOLE INC
10SB12G, EX-23, 2000-05-30
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               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT

GOLDEN HOLE, INC.

     We hereby  consent to the use of our report dated April 19,  2000,  for the
period ended at March 31, 2000,  December 31 1998, and December 31, 1997 and the
statements of  operations,  stockholder's  equity,  and cash flows for the three
months ended March 31,1999 and the years ended December 31, 1998, 1997, and 1996
and the period  December 11, 1985 (date of  inception) to March 31, 2000. in the
registration  statement  of  GOLDEN  HOLE,  INC.  filed  in the  form  10-SB  in
accordance with Section 12 of the Securities Exchange Act of 1934.

/s/ Andersen  Andersen  and  Strong  L.L.C.

April 19, 2000
Salt  Lake  City,  Utah



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