|A | C | I | ARMANDO C. IBARRACertified Public Accountants
A Professional Corporation
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|Armando C. Ibarra, C.P.A.
Armando Ibarra, Jr., C.P.A., JD                                                                                                                                                                                                                                                                                                                                                                                     | Members of the California Society of Certified Public Accountants
Members of the American Institute of Certified Public Accountants
Registered with the Public Company Accounting Oversight Board
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|November 6, 2006                                                                                                                                                                                                                                                                                                                                                                                                                             
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|To Whom It May Concern:                                                                                                                                                                                                                                                                                                                                                                                                                      
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|The firm of Armando C. Ibarra, Certified Public Accountants, APC consents to the inclusion of our report of February 2, 2006, on the audited financial statements of American Home Alliance Corporation, (A Development Stage Company) as of December 31, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, and 2005, in any filings that are necessary now or in the near future with the U.S. Securities and Exchange Commission.
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|Very truly yours,                                                                                                                                                                                                                                                                                                                                                                                                                             |                                                                                                                                                                                                  
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|/s/ Armando C. Ibarra 
ARMANDO C. IBARRA, C.P.A.                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                  







|371 "E" Street, Chula Vista,  CA  91910
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|Tel:  (619) 422-1348