HJ & ASSOCIATES, L.L.C.
Certified Public Accountants and Consultants
50 South Main Street, Suite 1450
Salt Lake City, Utah 84144
Tel: (801) 328-4408 Fax: (801) 328-4461
INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in the Registration Statement of
Equity Technologies & Resources, Inc., on Form S-8 to be filed on or about
September 6, 2000, with the Securities and Exchange Commission our report dated
May 30, 2000 on the financial statements of Equity Technologies & Resources,
Inc., which expresses an unqualified opinion and includes an explanatory
paragraph relating to a going concern uncertainty appearing in the financial
statements as of March 31, 2000 and December 31, 1999.
HJ & Associates, LLC
Salt Lake City, Utah
September 6, 2000
