EXHIBIT 23.0
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-KSB
of our report, dated November 20, 2000, relating to the consolidated
financial statements of Winco Petroleum Corporation. We also consent to
the reference to our Firm under the captions "Independent Accountants,"
included in the Form 10-KSB that is incorporated by reference, as
experts in accounting and auditing.
/s/ ALLEN, GIBBS & HOULIK, L.C.
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Wichita, Kansas
