MONTANA ACQUISITION CORP
SB-2/A, EX-24.0, 2000-11-06
BLANK CHECKS
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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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