<PAGE> 1
[accounting firm letterhead]
EXHIBIT 2
S. W. HATFIELD, CPA
certified public accountants
INDEPENDENT ACCOUNTANTS' CONSENT
The Board of Directors
BAOA, Inc.
We consent to the incorporation by reference in the registration
statement on Form S-8 of the BAOA, Inc. of our report dated March 23, 2000,
relating to the balance sheet of BAOA, Inc. as of December 31, 1999 and 1998 and
the related consolidated statements of operations and comprehensive income,
changes in shareholders' equity, and cash flows for each of the years then
ended, which report appears in the form 10-KSB, of BAOA, dated December 31,
1999.
S. W. HATFIELD, CPA
Dallas, Texas
June 12, 2000
