G. Brad Beckstead
Certified Public Accountant
330 E. Warm Springs
Las Vegas, NV 89119
702.528.1984
March 13, 2000
To Whom It May Concern:
The firm of G. Brad Beckstead, CPA, consents to the inclusion of
my report of March 13, 2000, on the Financial Statements of
Mandalay Ventures, Ltd., from the inception date of January 24,
2000 through March 7, 2000, in any filings which are necessary
now or in the near future to be filed with the US Securities and
Exchange Commission.
Signed,
/s/ G. Brad Beckstead
G. Brad Beckstead, CPA
Nevada License #2701