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EXHIBIT NO. 23

CONSENT OF INDEPENDENT AUDITORS'

Board of Directors
Amerityre Corporation
(Formerly American Tire Corporation)
Boulder City, Nevada

     We hereby consent to the use in this Registration Statement of Amerityre
Corporation (formerly American Tire Corporation) on Form S-8 of our report
dated October 12, 2000 of Amerityre Corporation (formerly American Tire
Corporation) for the years ended June 30, 2000 and 1999, which are part of
this Registration Statement, and to all references to our firm included in
this Registration Statement.

/S/ HJ & ASSOCIATES, LLC

50 Main Street, Suite 1450
Salt Lake City, UT  84144
January 25, 2001


