[LETTERHEAD OF LESLEY, THOMAS, SCHWARZ & POSTMA, INC.]
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the use in this Registration Statement on Form SB-2 of
JPAL, Inc. of our report dated October 23, 2000, relating to the financial
statements of JPAL, Inc., and to the reference to our Firm under the caption
"Experts" in the Prospectus.
/s/ Lesley, Thomas, Schwarz & Postma, Inc.
Lesley, Thomas, Schwarz & Postma, Inc.
A Professional Accountancy Corporation
Newport Beach, California
November 1, 2000
