EXHIBIT
      23.1








Board
      of
      Directors


AmeriChip
      International Inc.


Plymouth,
      MI





**REPORT
      OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**








We
      have
      audited the accompanying balance sheets of AmeriChip International Inc. as
      of
      November 30, 2005 and 2004, and the related statements of operations,
      stockholders’ equity (deficit) and cash flows for the years 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 the standards of the Public Company
      Accounting Oversight Board (United States). 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
      financial 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 AmeriChip International Inc. as
      of
      November 30, 2005 and 2004 and the results of its operations, stockholders’
equity (deficit) and its cash flows for the years then ended in conformity
      with
      accounting principles generally accepted in the United States of
      America.





The
      accompanying financial statements have been prepared assuming that the Company
      will continue as a going concern. As discussed in Note 2 to the financial
      statements, the Company’s significant operating losses raise substantial doubt
      about its ability to continue as a going concern. Management’s plans regarding
      the resolution of this issue are also discussed in Note 2. The financial
      statements do not include any adjustments that might result from the outcome
      of
      this uncertainty.





As
      more
      fully described in Notes 2, 5 and 6, errors resulting in the understatement
      of
      previously reported net losses at November 30, 2005 were discovered by
      management subsequent to the issuance of the Company’s November 30, 2005 and
      2004 financial statements. These errors were due to the Company originally
      reflecting the exercise of stock options related to the payment of consulting
      services at negotiated values rather than fair market value on date of issuance.
      Accordingly, an adjustment has been made to the accompanying financial
      statements as of November 30, 2005 to correct these errors.







Williams
      & Webster, P.S.


*Certified
      Public Accountants*


Spokane,
      Washington


February
      24, 2006, except for Notes 2, 5 and 6, which are dated February 23,
      2007