TURNER, WARREN, HWANG & C0NRAD
ACCOUNTANCY CORPORATION
100 NORTH FIRST STREET SUITE 202
BURBANK, CALIFORNIA 991502
GARY W TURNER, CPA (818) 955-9537
JUDITH M WARREN, CPA (562) 435-2826
WALTER Y HWANG, CPA
DAVID A CONRAD, CPA FAX (818) 955-8416
To whom it may concern:
We hereby consent to the inclusion of our Independent Auditor's Report
for the years ended December 31, 1999 and December 31, 1998 of Ministry
Partners Investment Corporation in this Registration Statement on Form SB-2,
and to the reference to our Firm under the caption "Experts" in the
Prospectus which is a part of such Registration Statement.
/s/ Turner, Warren, Hwang & Conrad
TURNER, WARREN, HWANG & CONRAD
ACCOUNTANCY CORPORATION
Burbank, California
June 1, 2000
