Beckstead and Watts, LLP

Certified Public Accountants

3340 Wynn Road, Suite B

Las Vegas, NV 89102

702.257.1984 tel

702.362.0540 fax

September 1, 2004

Securities and Exchange Commission

Washington, DC 20549

Ladies and Gentlemen:

We hereby consent to the use in this Form S-1 Registration Statement, which registers for issuance of 20,000 units of Limited Liability Interest of MV Fund II, LLC, our report dated April 16, 2004 relating to the financial statements of MV Fund II, LLC. We also consent to the reference to us under the heading "Experts" in such Form S-1.

Sincerely,

/s/ Beckstead and Watts, LLP

Beckstead and Watts, LLP

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