EXHIBIT 23.1
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
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To the Board of Directors
WINCO PETROLEUM CORPORATION
We hereby consent to the use in this Registration Statement on Form 10-SB
of our report, dated December 18, 1999, relating to the consolidated
financial statements of Winco Petroleum Corporation. We also consent to
the reference to or Firm under the captions "Independent Accountants,"
included in the Proxy Statement that is incorporated by reference, as
experts in accounting and auditing.
/s/ ALLEN, GIBBS & HOULIK, L.C.
November 9, 2000
Wichita, Kansas
