FONIX CORP
S-2/A, EX-23, 2000-09-01
COMMUNICATIONS EQUIPMENT, NEC
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                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the use of our report
dated April 10, 2000, and to all references to our firm included in this
registration statement on Form S-2.

/s/ Arthur Andersen LLP

Arthur Andersen LLP

Salt Lake City, Utah
August 31, 2000



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