Letterhead of:
Williams & Webster, P.S.
Certified Public Accountants and Business Consultants
Bank of America Financial Center
601 W. Riverside, Suite 1940
Spokane, WA 99201



Board of Directors of
New Hilarity, Inc.
Spokane, Washington

We consent  to the use  of our audit report dated May 9, 2000  on the financial
statements  of  New Hilarity, Inc.  as of March 31, 2000 and 1999,  for  filing
with and attachment to the Form 10-K report for the year ended March 31, 2000.


/s/ Williams & Webster, P.S.

Williams & Webster, P.S.
Certified Public Accountants
Spokane, Washington
May 31, 2000