CONSENT OF INDEPENDENT ACCOUNTANT
[letterhead]
JAY J. SHAPIRO, C.P.A.
A Professional Corporation
16501 Ventura Boulevard
Suite 650
Encino, California 91436
Tel: (818) 990-4204
Fax: (828) 990-4944
August 16, 2000
We consent to the inclusion in Form 10-K of International
Thermal Packaging, Inc. of our report dated August 16, 2000,
on the January 31, 2000, and January 31, 1999, financial
statements of International Thermal Packaging, Inc.
/s/ Jay J. Shapiro
Jay J. Shapiro, C.P.A.
a professional corporation
