Bierwolf, Nilson & Associates
A Partnership of Certified Public Accountants
Professional 0000 Xxxxx Xxxxx Xxxxxx Xxxxx J. Bierwolf, CPA
Corporations Salt Lake City, Utah 84115 Xxxx Xxxxxx, CPA
___________________________________________________________________________
Consent of Bierwolf, Nilson & Associates
Independent Auditors
We have issued our report dated August 21, 2003, on the financial
statements of Metal Mines, Inc., for the period ended August 15, 2003 and
the year ended December 31, 2002 and accumulated from inception to August
15, 2003, and hereby consent to the incorporation by reference to such
report in a Registration Statement on Form 10-SB.
Salt Lake City, Utah /S/ Bierwolf, Nilson & Associates
August 25, 2003 -------------------------------------
Xxxxxxxx, Xxxxxx & Associates
