[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  July 27,  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
August 17, 2000



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