K-1 BUILDERS INC
SB-2/A, EX-23, 2001-01-16
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
January 12, 2001


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