CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS




We consent to the use in this  registration  statement  of our report dated June
17, 2002 on the financial  statements for Rub A Dub Soap,  Inc. as of the period
from  inception  (September  28, 2001) to May 31, 2002, and to references to our
firm as accounting and auditing experts in the prospectus.


Denver, Colorado
August 19, 2001

                                                           /s/Comiskey & Company
                                                        PROFESSIONAL CORPORATION