Exhibit
23
De Joya
Griffith & Company
2580
Anthem Village Drive
Henderson,
NV 89052
February
14, 2008
Board of
Directors
AmeriResource
Technologies, Inc.
3440 E.
Russell Road, Suite 217
Las
Vegas, Nevada 89120
RE: Use
of Financial Statements in Form S-8 Registration Statement
Dear
Board of Directors:
As the
former
independent public accountants for AmeriResource Technologies,
Inc., a Delaware corporation (the "Company"), we
hereby consent to the use of our
report included in the annual report of the Company on Form 10-KSB for the year
ended December 31, 2006 in the Company's
Form S-8 registration statement.
|
Sincerely,
|
| |
| /s/
De Joya Griffith & Company, LLC |
| De
Joya Griffith & Company, LLC |