Exhibit 23

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


                          INDEPENDENT AUDITORS CONSENT


      We  consent  to the  use  in  this  Registration  Statement  of SK  Realty
Ventures, Inc. on Form SB-2 of our report dated March 9, 2004, which contains an
emphasis  paragraph  relating to an uncertainty  as to the Company's  ability to
continue as a going concern, appearing in the Prospectus,  which is part of this
Registration Statement.

      We also consent to the  reference to our firm under the caption  "Experts"
in the Prospectus.



/s/  HJ& Associates, LLC
HJ& Associates, LLC
Salt Lake City, Utah
April 28, 2005


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