CYCLO3PSS CORP
10KSB, EX-23, 2000-05-31
COMMERCIAL PHYSICAL & BIOLOGICAL RESEARCH
Previous: CYCLO3PSS CORP, 10KSB, EX-21, 2000-05-31
Next: CYCLO3PSS CORP, 10KSB, EX-27, 2000-05-31




                        Consent of Independent Auditors

     We consent to the incorporation by reference in the Registration  Statement
(Form S-8 No.  33-83586)  pertaining  to the  Cyclo3pss  Medical  Systems,  Inc.
Amended  1992  Stock  Option  Plan,   Cyclo3pss   Medical  Systems,   Inc.  1993
Non-Employee   Director  Stock  Option  Plan,  and  Written  Agreements  between
Cyclo3pss Medical Systems, Inc. and Certain Officers,  Directors,  and Employees
of Cyclo3pss  Corporation;  the Registration  Statement (Form S-8 No. 333-10567)
pertaining to the Consulting Agreement of John Sloan; the Registration Statement
(Form S-3 No. 333-41737) and related  Prospectus of Cyclo3pss  Corporation;  the
Registration Statement (Form S-8 No. 333-78411) pertaining to the Employee Stock
Option  Agreement - William R. Stoddard,  Employee Stock Option Agreement - John
M. Williams,  Employment Agreement - William R. Stoddard, Employment Agreement -
Durand  Smith,  Employee  Stock Option  Agreement - Mondis Nkoy,  and  Agreement
(Regarding  Shares  in Lieu of Cash  Salary)  -  William  R.  Stoddard;  and the
Registration  Statement  (Form S-8  No.333-31912)  pertaining to Employee  Stock
Option Agreement-  William R. Stoddard,  Employee Stock Option Agreement- Durand
Smith,  Employee  Stock Option  Agreement-  Mondis Nkoy,  Letter  Agreement with
Johanna  McCann  (Regarding in Lieu of Cash  Consulting  fees),  Grant of Shares
(Regarding  Shares  in Lieu of Cash  Directors  Fees)-  Non-Employee  Directors,
Letter Agreement with Richards,  Layton & Finger of Cyclo3pss Corporation of our
report dated May 4, 2000, with respect to the consolidated  financial statements
of Cyclo3pss  Corporation  included in its Annual  Report (Form  10-KSB) for the
year ended February 29, 2000.

                                   /s/ Ernst & Young LLP

Salt Lake City, Utah
May 30, 2000




© 2022 IncJournal is not affiliated with or endorsed by the U.S. Securities and Exchange Commission