CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT


Material Technologies, Inc.
11661 San Vicente Blvd., Suite 707
Los Angeles, California 90049



     The undersigned consents to the use of his opinion dated March 7, 2003,
relating to the financial statements of Material Technologies, Inc., a Delaware
Corporation, and to the reference to the firm under "Experts," all as included
in the Registration Form 10-K.





Torrance, California                /s/ Jonathon P. Reuben C.P.A 
March 31, 2003                          Jonathon P. Reuben, C.P.A.