UNITED STATES
                      SECURITIES AND EXCHANGE COMMISSION
                                Washington, D.C.

                                 FORM 10-KSB

[ X ]	ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
      EXCHANGE ACT OF 1934

	For the fiscal year ended  December 31, 1998

[   ]	TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
       EXCHANGE ACT OF 1934

	For the transition period from 				 to 				.

                  	Commission File No.  33-26787-D

                    	LIFE MEDICAL TECHNOLOGIES, INC.
           	(Exact name of Registrant as specified in its charter)

    		 DELAWARE 	                             87-0403828
		(State or other jurisdiction of	           (IRS Employer
		incorporation or organization)	            Identification No.)

	     6975 South Union Park Center #600, Salt Lake City, Utah 84054
	         (Address and zip code of principal executive offices)

Registrant's telephone number, including area code: (801) 256-9600

Securities registered pursuant to Section 12(b) of the Act: NONE
Securities registered pursuant to Section 12(g) of the Act: NONE

Indicate by check mark whether the Registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act of
1934 during the preceding 12 months (or for such shorter period that the
Registrant was required to file such reports, and (2) has been subject to
such filing requirements for the past 90 days.   [    ] Yes     [ X ] No

Indicate by check mark if disclosure of delinquent filers pursuant to Item
405 of Regulation S-K is not contained herein, and will not be contained, to
the best of Registrant's knowledge, in definitive proxy or information
statements incorporated by reference in Part III of this Form 10-K or any
amendment to this Form 10-K.    [     ]

Revenue for the year ended 1998: $12,414


State the aggregate market value of the voting stock held by non-affiliates
computed by reference to the price at which the stock was sold, or the
average bid and asked prices of such stock, of a specified date within the
past 60 days.  At November 30, 1999, the aggregate market value of the voting
stock held by non-affiliates was.

As of November 30, 1999, the registrant had 25,424,317 shares of common stock
issued and outstanding.

Documents incorporated by reference: None.




	TABLE OF CONTENTS




PART I

ITEM 1. DESCRIPTION OF BUSINESS

ITEM 2. DESCRIPTION OF PROPERTIES

ITEM 3. LEGAL PROCEEDINGS

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

PART II

ITEM 5. MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS

ITEM 6. MANAGEMENTS DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

ITEM 7. FINANCIAL STATEMENTS

ITEM 8. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON 	ACCOUNTING AND
        FINANCIAL DISCLOSURE

PART III

ITEM 9. DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS, AND CONTROL PERSONS;
       	COMPLIANCE WITH SECTION 16(a) OF THE EXCHANGE ACT

ITEM 10.	EXECUTIVE COMPENSATION

ITEM 11.	SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

ITEM 12.	CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

PART IV

ITEM 13.	EXHIBITS AND REPORTS ON FORM 8-K

	PART I

ITEM 1.  DESCRIPTION OF BUSINESS

General
	Life Medical Technologies was organized on December 26, 1991 in the state
of Delaware.  It was in the business of bringing simple, cost effective, new
medical product technology to the health care market place.  In 1995, the
Company dramatically cut back its operations and cut back most staffing.
From 1996 to 1998, the Company maintained a skeleton crew to maintain and
ship existing orders for its inventory, but did not market or research and
develop any additional products for its sales line.  By mid 1997. all employees
were laid off part time help was maintained to handle existing sales and
shipping of products.  By 1998, sales had declined to minimal levels and all
remaining  assets were distributed to its wholly owned subsidiary (see below)
and sold off to two of its former employees.

	The Company had acquired several subsidiaries in 1995, but had either sold
off all entities by the end of 1998 or allowed the entities to lapse into
nonexistence.  At December 31, 1998, only the parent corporation, Life
Medical Technologies, Inc. remains.

	The subsidiary corporations were: Omega Fiberoptic Technologies, Omega
Laser Systems, Omega Endoscopic Technologies, Inc., Ridgeway Medical
Enterprises, Inc. and Innovative Medical Development Corporation.  All of the
Omega companies were spun off in a stock transaction in 1997 to it former
owners and Innovative Medical Development was sold off in September 1998 to
two former employees of Life Medical Technologies.

Reorganization and Change of Domicile

	In February 1994, the principal shareholders of Life Medical Technologies,
Inc. entered into an Agreement and Plan of Reorganization (the "Plan"), with
Media U.S.A., Inc. wherein the principal shareholders of Life Medical
Technologies, Inc. became the controlling shareholders of Media U.S.A., Inc.
The transaction was viewed as a "reverse acquisition" and was completed on
March 1, 1994.  The Plan was adopted, ratified and approved by shareholders
owning a two-thirds majority of the outstanding common stock of the Company
at a special meeting of shareholders held February 19, 1994.

	On August 29, 1994, the Company held a special meeting of shareholder to
approve a change in domicile of incorporation to Delaware through the merger
of Life Medical (Colorado) with and into a subsidiary organized in the state
of Delaware under the name "Life Medical Technologies, Inc.", with the
outstanding shares of Life Medical (Colorado) being converted into shares of
the new Delaware corporation.

	Under the terms of the Plan of Merger, Life Medical (Delaware) became the
surviving corporation; the separate corporate existence of Life Medial
(Colorado) ceased; Life Medical (Delaware) succeeded to all of the business,
properties, assets, and liabilities of the Company; the directors and
officers of the Company remained the same; and each outstanding share of the
Company's common stock was automatically converted into one share of the
Life Medical (Delaware).




ITEM 2.  DESCRIPTION OF PROPERTIES

	The Company currently operates from the office of the Company's Attorney and
pays no rent or expenses.

ITEM 3.  LEGAL PROCEEDINGS

	None

ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITIES HOLDERS

	None - not applicable

	PART II

ITEM 5.  MARKET PRICE FOR REGISTRANT'S COMMON EQUITY AND
   	     RELATED STOCKHOLDER MATTERS

	Because this report is being prepared in 1999, the Company has not been able
to obtain any reliable trading history for the period reported.  During the
year ended December 31, 1998 there appeared to be little or no trading in the
stock of the Company.  As of November 30, 1999, the Company had approximately
111 shareholders of record.

	During the preceding two fiscal years the Company has not paid any dividends
on its Common Stock, and the Company does not anticipate that it will pay
dividends in the foreseeable future.  The future payment of dividends, if
any, on the common stock is within the discretion of the Board of Directors
and will depend on the Company's earnings, its capital requirements, and
financial condition and other relevant factors.

Item 6.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
        	AND RESULTS OF OPERATIONS

	Life Medical Technologies was organized on December 26, 1991 in the state of
Delaware.  It was in the business of bringing simple, cost effective, new
medical product technology to the health care market place.  In 1995, the
Company dramatically cut back its operations and cut back most staffing.
From 1996 to 1998, the Company maintained a skeleton crew to maintain and
ship existing orders for its inventory, but did not market or research and
develop any additional products for its sales line.  By mid 1997 all
employees were laid off and part time help was maintained to handle existing
sales and shipping of products.  By 1998, sales had declined to minimal
levels and all remaining assets were distributed to its wholly owned
subsidiary (see below) and sold off to two of its former employees.

	The Company had acquired several subsidiaries in 1995, but had either sold
off all entities by the end of 1998 or allowed the entities to lapse into
nonexistence.  At December 31, 1998, only the parent corporation, Life
Medical Technologies, Inc. remains.

	The subsidiary corporations were: Omega Fiberoptic Technologies, Omega Laser
Systems, Omega Endoscopic Technologies, Inc., Ridgeway Medical Enterprises,
Inc. and Innovative Medical Development Corporation.  All of the Omega
companies were spun off in a stock transaction in 1997 to it former owners
and Innovative Medical Development was sold off in September 1998 to two
former employees of Life Medical Technologies.

Financial Condition

	The Company has very little revenue during the year ended December 31, 1998
($12,414) compared to previous year $(89,486).  Total stockholders' equity
was $122, as compared to $(72,658) at December 31, 1997.  The Company has no
operating capital for future operations.

Liquidity and Capital Resources

	The Company has no liquid assets and is currently in the process of looking
for business opportunities to merge with or acquire.  At minimum, the Company
will need to raise additional capital through private funding to meet the
financial needs of being a reporting company.  There is no guarantee that the
Company will be successful in obtaining necessary funding to develop any
business opportunities.

ITEM 7.  FINANCIAL STATEMENTS

	The financial statements of the Company are set forth immediately following
the signature page to this form 10-KSB.

ITEM 8.  CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING
        	AND FINANCIAL DISCLOSURE

	Dave Thomsen was previously the principal accountant for Life Medical
Technologies, Inc.  The Board of Directors approved the engagement of the
firm of Crouch, Bierwolf & Chisholm to replace Dave Thomsen which declined to
stand for reelection as the Certifying Accountants for the Company.

	In connection with the audit of the previous fiscal year ended December 31,
1994, there were no disagreements with Dave Thomsen on any matter of
accounting principles or practices, financial statement disclosure, or
auditing scope or procedures, which disagreements if not resolved to their
satisfaction would have caused them to make reference in connection with
their opinion to the subject matter of the disagreement, and said firm has
not advised the registrant of any reportable events.

	PART III

ITEM 9.  DIRECTORS AND EXECUTIVE OFFICERS OF THE REGISTRANT

	The following table sets forth as of December 31, 1998, the name, age, and
position of each executive officer and director and the term of office of
each director of the Company.

Directors and Executive Officers

	              	  	Age		   Director
	        Name	   	(1999)		 Since			Position with the Company
    Robert Kropf		 38       	1998			     President/Director

	 Mr. Kropf is 38 years old.  He is the former owner and operator of a
company called Dinner and Bingo Club.  His business experience for the past
seven years has been extensive in restaurant and other retail stores.  Mr.
Kropf serves on several other public boards.

	Each director of the Company serves for a term of one year and until his or
her successor is elected at the Company's annual shareholder's meeting and is
qualified, subject to removal by the Company's shareholders.  Each officer
serves, at the pleasure of the board of directors, for a term of one year and
until his or her successor is elected at the annual meeting of the board of
directors and is qualified.  Set forth below is certain biographical
information regarding each of the Company's executive officers and directors.

ITEM 10.  EXECUTIVE COMPENSATION

Compensation of Executive Officers and Directors

		Mr. Kropf received twenty five million share to serve as a new officer and
director of the company.

ITEM 11.  SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

	The following table sets forth as of July 21, 1999, the name and address
and the number of shares of the Company's common stock, $0.001 per share,
held of record or beneficially by each person who held of record, or was
known by the Company to own beneficially, more than 5% of the 25,424,317
issued and outstanding shares of the Company's common stock, and the name
and shareholdings of each director and of all officers and directors as a
group:


                            								     Amount and Nature
				               		Name and Address      of Beneficial 		Percent of
 Title of Class				of Beneficial Owner       Ownership  		     Class
Common		              	Robert Kropf
				               6975 South Union Park Center	25,000,000			98.3%
            			  Salt Lake City, Utah 84054

Item 12.  Certain Relationships and Related Transactions

		During the third quarter, twenty-five million shares were issued to Mr.
Kropf.  At the time of issuance there was no market for the Company's common
stock.  Consequently, the shares were valued at par value.

Item 13.  Exhibits, and Reports on Form 8-K

(a)(1)	Financial Statements.  The following financial statements are included
in this report:

Report of Crouch, Bierwolf & Chisholm, Certified Public Accountants

Balance Sheet as of December 31, 1998.

Statements of Operations - For the years ended December 31, 1998 and
December 31, 1997.

Statement of Stockholders' Equity - For the period from December 31, 1998 to
December 31, 1997.

Statement of Cash Flows - For the years ended December 31, 1998 and December
31, 1997.

Notes to Financial Statements

(a)(2)	Financial Statements Schedules.  The following financial statement
schedules are included as part of this report:

		None.

 SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities
Exchange Act of 1934, the Registrant has duly caused this Report to be signed
on its behalf by the undersigned, thereunto duly authorized.

							Life Medical Technologies, Inc.

							By:

							/s/Robert Kroft

Dated: November 30, 1999

Pursuant to the requirements of the Securities Exchange Act of 1934, this
report has been signed below by the following persons of behalf of the
Registrant and in the capacities and on the dates indicated.


SIGNATURE		TITLE	DATE

/s/ Robert Kroft		President and Director
 		(Principal Executive and
		 Financial Officer)	November 30, 1999


INDEPENDENT AUDITORS' REPORT


Stockholders and Directors
Life Medical Technologies, Inc.
Salt Lake City, Utah



	We have audited the accompanying balance sheet of Life Medical
Technologies, Inc. (a Delaware  corporation) as of December 31, 1998  and the
related statements of operations, stockholders' equity and cash flows for the
years 1998 and 1997 then ended.  These financial statements are the
responsibility of the company's management.  Our responsibility is to
express an opinion on these financial statements based on our audit.

	We conducted our audit in accordance with generally accepted auditing
standards. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free
of material misstatement.  An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures in the financial statements.

An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall
statement presentation.  We believe that our audit provides a reasonable
basis for our opinion.

	In our opinion, the financial statements referred to above present fairly,
in all material respects, the financial position of Life Medical
Technologies, Inc. as of December 31, 1998 and the results of its operations
and cash flows for the years 1998 and 1997 then ended in conformity with
generally accepted accounting principles.

	The accompanying financial statements have been prepared assuming that the
Company will continue as a going concern.  The Company has suffered recurring
losses from operations and does not have sufficient assets to pay for any
future operations, which raises substantial doubt about its ability to
continue as a going concern.  Management's plans in regard to these matters
are described in Note 9.  The financial statements do not include any
adjustments that might result from the outcome of this uncertainty.

Salt Lake City, Utah
February 11, 1999

                  Life Medical Technologies, Inc.
                        	Balance Sheet

	ASSETS
                                                  					December 31,
					                                                     1998

Organization costs (Note 1)		                          		$	122

TOTAL ASSETS				                                         $	122


	STOCKHOLDERS' EQUITY


Preferred stock, 5,000,000 shares authorized
     at $.001 par value; 0 shares outstanding		         			-
Common stock, 150,000,000 shares authorized
     at $.001 par value; 132,440,488 shares
     issued and outstanding, respectively			              		132,440
Capital in Excess of Par Value                       		 			1,705,814
Retained Deficit			 	                                    	(1,838,132)

Total Stockholders' Equity			                                  		122

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY		                  	$	122

                    	Life Medical Technologies, Inc.
                       	Statements of Operations

                                                    								For the
                                                   								Year Ended
	                                                   						December 31,
                                                   					1998     			1997

REVENUE

      Sales				                                        $	12,414		$	89,486

EXPENSES

      Cost of sales (Note 1)					                        6,207			44,585
      Amortization (Note 1)					                              366			389
      Selling, general and administrative			           	17,183			47,403
      Interest			                                      		5,850			17,752
      Bad debt			                                       		-   			70,882

      Total Expenses		                               		29,606			181,011

OTHER INCOME/EXPENSES

      Interest 	                                          				352			270

NET INCOME (LOSS) - Before Taxes	                			$	(16,840	) 	$	(91,255	)

      Taxes 		                                           			-   			-

INCOME (LOSS)                                      		$	(16,840	) 	$	(91,255	)

Loss Per Common Share			                                  	$	-   	 	$	-

Average Outstanding Shares			                       		72,866,321			38,116,157


                        Life Medical Technologies, Inc.
                      	Statements of Stockholders' Equity
                  	From January 1, 1997 to December 31, 1998


	                                               					Capital in
 		                              	Common 		Common   		Excess of   		Retained
  				                            Shares   Stock 		   Par Value  	   Deficit

Balance, January 1, 1997				31,390,094 	$	31,390 	$	1,515,575 		$(1,730,037)

Stock issued for conversion of
 Notes Payable at $.02 per
 share (Note 3)				         11,530,394 		11,530 	    	190,139      		-

Loss for the Year		            		-       		-           		-  	     	(91,255)

Balance, December 31, 1997				42,920,488 		42,920 		1,705,714 		(1,821,292)

Cancellation of stock (Note 5)(1,130,000)	(1,130)       1,130       		-

Stock issued for services rendered
  at $.001 per share (Note 6		 4,614,000 		4,614 	        	-   	   	-

Stock issued for cancellation of
   debt for $.001 per share (Note 7)			86,336,000 		86,336		-   		-

Stock canceled for spinoff/sale
of subsidiary to former employees
at $.004 per share (Note 7)				         (300,000)  		(300)		(1,030)		-

Loss for the Year			                         	-   	    	-  		-  		(16,840)

Balance, December 31, 1998				132,440,488	$	132,440	$	1,705,814		$(1,838,132)



                      Life Medical Technologies, Inc.
                        	Statements of Cash Flows

                                                						For the Year Ended
                                           					December 31, 				December 31,
                                           				      1998       			1997

CASH FLOW FROM
   OPERATING ACTIVITIES
	Net Income (Loss)		                              		(16,840	) 	 	(91,255	)
	Amortization					                                       366			      389
	Increase (decrease)
		In inventory & accounts receivable				             	6,785		    	43,674
		In accounts payable					                            7,033		     	2,399
	Expenses paid by stock issuance		                 			10,464	    		8,509

Net Increase in Cash Flows From
   Operating Activities			                             		-   			36,284

CASH FLOWS FROM
    INVESTING ACTIVITIES
	Cash Disbursed to Subsidiary (Note 7)				             	( 14,163	) 		-
					                                                  		(14,163	) 		-
CASH FLOWS FROM
   FINANCING ACTIVITIES
	Issuance of Note Payable for Cash (Note 7)			            		-   			37,839
					                                                     		-   			37,839
INCREASE (DECREASE) IN CASH
   AND CASH EQUIVALENTS		                              	(6,355	) 		1,555

CASH AND CASH EQUIVALENTS
   AT BEGINNING OF PERIOD	                              				6,355			4,800

CASH AND CASH EQUIVALENTS
   AT END OF PERIOD				                                   $	-   		$	6,355

CASH PAID DURING THE PERIOD FOR:
	Interest 				                                            $	-   		$	-
	Income Taxes				                                         $	-   		$	-

Supplemental Cash Flow Information:
	Stock Issued for Debt (Note 3 & 7)		                  		$	86,336		$	201,669
	Stock Issued for Services (Note 6)				                    	4,614		$	-
	Stock Issued for Interest (Note 3 & 7)	                			$	5,850		$	8,509


                         Life Medical Technologies, Inc.
                       	Notes to Financial Statements
                              	December 31, 1998

NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES

	Background and History Life Medical Technologies was organized on December
26, 1991 in the State of Delaware.  It was in the business of bringing
simple, cost effective, new medical product technology to the health care
market place.  By 1998, sales and marketing had declined to non operations
status and the remaining assets were spunoff to its wholly owned subsidiary
and sold to two former employees of the Company.  (Note 7).

	Cash and Cash Equivalents The Company considers all highly liquid
investments with maturities of three months or less to be cash equivalents.

	Organization Costs Organization costs are being amortized over a sixty
month period on a straight line basis.  Amortization for 1998 and 1997 was
$366 and $387, respectively.

	Inventory In 1995, the Company wrote off all assets under FASB 121.   The
value of all fixed assets and intangible assets were written down to their
estimated fair market value or future estimated discounted cash flows,
whichever is lower.  The value of the inventory was written down to the lower
of cost or their market value.

NOTE 2 - INCOME TAXES

	The Company adopted Statement of Financial Standards No. 109 "Accounting for
Income Taxes" in the fiscal year ended December 31, 1998 and was applied
retroactively.

	Statement of Financial Accounting Standards No. 109 "Accounting for
Income Taxes" requires an asset and liability approach for financial
accounting and reporting for income tax purposes.  This statement recognizes
(a) the amount of taxes payable or refundable for the current year and (b)
deferred tax liabilities and assets for future tax consequences of events
that have been recognized in the financial statements or tax returns.

	Deferred income taxes result from temporary differences in the recognition
of accounting transactions for tax and financial purposes.  There were no
temporary differences at December 31, 1998 and earlier years; accordingly, no
deferred tax liabilities have been recognized for all years.

	The Company has cumulative net operating loss carryforwards of over
$1,000,000 at December 31, 1998.  No effect has been shown in the financial
statements for the net operating loss carryforwards as the likelihood of
future tax benefit from such net operating loss carryforwards is highly
improbable.  Accordingly, the potential tax benefits of the net operating
loss carryforwards, estimated based upon current tax rates at December 31,
1998 have been offset by valuation reserves of the same amount.


                        Life Medical Technologies, Inc.
                        	Notes to Financial Statements
                             	December 31, 1998


NOTE 3 - NOTE PAYABLE

	In 1997, the Company negotiated a settlement with several private
individuals to convert their debt into equity.  11,530,394 shares were
issued to satisfy $169,166 of debt and $32,503 of accrued interest.
Interest expense on the debt, up to time of conversion, was $3,925 for 1995,
$20,069 for 1996 and $8,509 for 1997.

NOTE 4 - USE OF ESTIMATES IN THE PREPARATION OF FINANCIAL STATEMENTS

	The preparation of financial statements in conformity with generally
accepted accounting principles requires management to make estimates and
assumptions that affect reported amounts of assets and liabilities,
disclosure of contingent assets and liabilities at the date of the financial
statements and revenues and expenses during the reporting period.  In these
financial statements, assets, liabilities and earnings involve extensive
reliance on management's estimates.  Actual results could differ from those

NOTE 5 - CANCELLATION OF SHARES

	In June 1997, three of the Companies subsidiaries were sold off to their
original owners by spinning out Omega Fiberoptic Technologies, Omega Laser
Systems, and Omega Endoscopic Technologies, Inc. 1,130,000 shares were
canceled in the transaction.

NOTE 6 - STOCK FOR SERVICES

	In 1998, 4,614,000 shares were issued for services rendered for the Company
by a former employee of the Company.  The services were valued at $4,614 or
$.001 per share.

NOTE 7 - RELATED PARTY TRANSACTIONS

	Notes Payable In 1998, major stockholder/officer/director converted $86,336
in debt ($68,489 principle and $17,847 accrued interest) for 86,336,000
shares or $.001 per share.  Interest accrued on this debt was $2,754 for
1996, $9,243 for 1997 and $5,850 for 1998. $30,650 was loaned in 1996 and
$37,839 in 1997.

	Sale/Spinoff of Assets to Former Employee/Director On September 30, 1998,
the remaining assets of the Company were spunoff to its sole subsidiary,
Innovative Medical Development Corporation and then sold to a former
employee and a former officer/director for cancellation of 300,000 shares of
stock.  The assets transferred/sold were cash ($14,163), receivables ($503),
and accounts payable ($13,336).  Other assets were transferred at the time
included some fixed assets (estimated fair market value of less th value of
$0) and inventory (fair market value and book value of $0).


                        Life Medical Technologies, Inc.
                        	Notes to Financial Statements
                             	December 31, 1998

NOTE 8 - COMMON STOCK TRANSACTIONS

	In 1998, the shareholders approved a change in the capital structure
of the Company to increase the authorized stock to 5,000,000 shares preferred
$.001 par value and 150,000,000 common shares authorized $.001 par value.
The change was made effective with the State of Delaware on June 7, 1999.

NOTE 9 - GOING CONCERN

	The Company's financial statements are prepared using generally accepted
accounting principles applicable to a going concern which contemplates the
realization of assets and liquidation of liabilities in the normal course of
business.  Currently, the Company does not have significant cash or other
material assets, nor does it have an established source of revenues
sufficient to cover its operating costs and to allow it to continue as a
going concern.

We hereby consent to the use of our audit report of Life Medical
Technologies, Inc. dated February 11, 1999 for the year ended December
31, 1998 in the Form 10KSB Annual Report for the year 1998.


s/s Crouch, Bierwolf & Chisholm

Salt Lake City, Utah
November 30, 1999