K-1 BUILDERS INC
SB-2/A, EX-10.3, 2000-12-21
GENERAL BLDG CONTRACTORS - RESIDENTIAL BLDGS
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                      CONSENT OF INDEPENDENT ACCOUNTANTS



To the Board of Directors
K-1 Builders, Inc.


     We have issued a report dated September 14, 2000, accompanying the
financial statements of K-1 Builders, Inc. included in the Registration
Statement Form SB-2 and the related prospectus.

     We consent to the use of this report, as stated above in the Registration
Statement.  We also consent to the use of our name in the statement with
respect to us appearing under the heading"Experts" in the Registration
Statement.

Respectfully submitted,


/s/ Robison, Hill & Co.

Salt Lake City, Utah
December 21, 2000


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