See Counsel's Consent as part of Exhibit 5 above.
CONSENT OF INDEPENDENT ACCOUNTANT
TO The Board of Directors
Paradise Resort and Rentals, Inc.
I have issued my report dated July 13, 2000, accompanying the financial
statements of Paradise Resorts and Rentals, Inc. Included in the
Registration
Stated Form SB-2 and the related prospectus.
I consent to the use of my report, as stated above in the Registration
Statement. I also consent to the use of my name in the statement with
respect
to me as appearing under the heading "Experts" in the Registration Statement.
David T. Thomson, PC.
/s/ David T. Thomson, PC.
Salt Lake City, UT
July 28, 2000
