CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
RSM McGladrey Network
An Independently Owned Member
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HJ ASSOCIATES & CONSULTANTS, L.L.P. 00 Xxxxx Xxxx Xxxxxx, Xxxxx 0000 * Xxxx Xxxx Xxxx, Xxxx 00000
HJ ASSOCIATES & CONSULTANTS, L.L.P. 00 Xxxxx Xxxx Xxxxxx, Xxxxx 0000 * Xxxx Xxxx Xxxx, Xxxx 00000
Telephone (000)000-0000 * Fax (000) 000-0000
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CERTIFIED PUBLIC ACCOUNTANTS AND CONSULTANTS
To the Board of Directors and
Shareholders of Nations RX, Inc.
Wildomar, California
We hereby consent to the inclusion of our audit report dated May 10, 2004, which includes an emphasis paragraph relating to the Company's ability to continue as a going concern, of Nations RX, Inc. for the year ended December 31, 2003, and to all references to our firm included in this Registration Statement on Form S-8.
/s/ HJ Associates & Consultants, LLP
HJ Associates & Consultants, LLP
Salt Lake City, Utah
July 9, 2004
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