TONER SYSTEMS INTERNATIONAL INC
10SB12G/A, EX-23, 2000-07-07
NON-OPERATING ESTABLISHMENTS
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                                  /Letterhead/
                        Andersen Andersen & Strong, L.C.
              Certified Public Accountants and Business Consultants
                         941 East 3300 South, Suite 202
                              Salt Lake City, Utah

Consent of  Independent Certified Public Accountant

Toner Systems International, Inc.

We hereby  consent to the use of our report dated June 30, 2000,  for the period
ended May 31,2000 in the registration  statement of Toner Systems International,
Inc. filed in the registration Form 10SB amended.

/s/  Andersen Andersen and Strong L.L.C.
June 30, 2000
Salt Lake City, Utah




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