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Exhibit 24.0 CONSENT OF INDEPENDENT AUDITORS We consent to the use in this Registration Statement of Montana Acquisition Corporation on Form SB-2 of our Report of Independent Auditors dated August 30, 2000 appearing in the Prospectus, which is part of this Registration Statement. We also consent to the reference to us under the heading "Experts" in such Prospectus. Arthur Place & Company, P.C. Certified Public Accountants By: ------------------------ Arthur H. Place President
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