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CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated November 22, 2000, which appears on
page 35 of the Form 10-K of Interwest Medical, Inc., and to the references to
our Firm under the caption "Experts" in the Prospectus.
/s/ Tanner + Co.
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Tanner + Co.
Sal Lake City, UT
January 9, 2001
72
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