0001023175-05-000047 Sample Contracts

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Exhibit 23. 1 H J ------------------------------------------------------------------------------ HJ & ASSOCIATES, L.L.C. ------------------------------------------------------------------------------ CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING...
Consent of Independent Registered Public Accounting Firm • March 30th, 2005 • Gk Intelligent Systems Inc • Non-operating establishments

We hereby consent to the incorporation by reference in this Registration Statement of GK Intelligent Systems, Inc. on Form S-8, of our report dated April 21, 2004, (which includes an emphasis paragraph relating to an uncertainty as to the Company's ability to continue as a going concern), included in and incorporated by reference in the Annual Report on Form 10-KSB of GK Intelligent Systems, Inc. for the year ended December 31, 2003, and to all references to our firm included in this Registration Statement.

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