EXHIBIT 23.3

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We hereby consent to the use in the Registration  Statement on Form S-1 of TSET,
Inc. dated July 31, 2002, of our report dated March 17, 2000, with the exception
of Note 3,  which  is  dated  October  8,  2001,  relating  to the  consolidated
financial statements, which appears in such Registration Statement.



/s/ Randy Simpson, CPA, P.C.
Randy Simpson, CPA, P.C.

Salt Lake City, Utah
July 31, 2002