<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>doc3.txt
<TEXT>


Hawkins  Accounting,
1210  Homestead  Ave.
Santa  Clara,  CA  95050






                       CONSENT OF THE INDEPENDENT AUDITOR
                       ----------------------------------


As  the  independent  auditor for Denali Concrete Management Co,, Inc., I hereby
consent  to  the  incorporation  by  reference  in this Form SB2 Statement of my
reports,  relating  to the audited financial statements dated April 20, 2003 for
the  year  ended  December  31,  2002  and  2001  and  the  years  then  ended.



/s/  Richard  Hawkins
--------------------------
Hawkins  Accounting



May  13,  2003




</TEXT>
</DOCUMENT>
