Exhibit 24.1
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
Miracor Diagnostics, Inc.
San Diego, California
We consent to the incorporation by reference in the Registration Statement on
Form S-8 of Miracor Diagnostics, Inc. of our report dated March 7, 2000,
relating to the consolidated balance sheet of Miracor Diagnostics, Inc. and
subsidiaries as of December 31, 1999, and the related statements of operations,
stockholders' equity, and cash flows for the year ended December 31, 1999, which
report appears in the December 31,1999 annual report on Form 10-KSB of Miracor
Diagnostics, Inc. Our report contains an explanatory paragraph regarding the
Company's ability to continue as a going concern.
/S/ Parks, Tschopp, Whitcomb & Orr, P.A.
----------------------------------------
Maitland, Florida
August 28, 2000
37