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 with the
Securities and Exchange Commission of our report dated May 30, 2000 on the
financial statements of Equity Technologies & Resources, Inc. which expressed an
unqualified opinion and included an explanatory paragraph related to a going
concern uncertainty appearing in the financial statements as of December 31,
1999 and March 31, 2000.
/s/ HJ & Associates, LLC
HJ & Associates, LLC
Salt Lake City, Utah
December 27, 2000
