EAT AT JOES LTD
S-8, EX-24.2, 2000-11-16
EATING & DRINKING PLACES
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                                                                    Exhibit 24.2

To the Stockholders and Board of Directors
of Eat at Joe's, Ltd.

     We consent to the use of our Independent  Auditor's  Report dated March 27,
2000 and accompanying  financial  statements of Eat at Joe's,  Ltd. for the year
ended  December 30, 1999.  This Report will be included in the Form S-8 which is
to be filed with the Securities and Exchange Commission for Eat at Joe's, Ltd.

   Robison, Hill & Co.
   Certified Public Accountants
   Salt Lake City, Utah
   November 14, 2000










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