[LETTERHEAD OF ARMANDO C. IBARRA]


July 20, 2001


TO WHOM IT MAY CONCERN:

The firm of Armando C. Ibarra, Certified Public Accountants, APC consents to the
inclusion of our report of July 12, 2001, on the financial statements of Vision
In Glass, Inc., as of June 30, 2001 and December 31, 2000, in any filings that
are necessary now or in the near future with the U.S. Securities and Exchange
Commission.


Very truly your


/s/ ARMANDO IBARRA
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ARMANDO IBARRA, C.P.A.