Document:

usx10a

	Craig W. Conners	3425 Wilshire Terrace
	A PROFESSIONAL CORPORATION	San Diego, California 92101
	Certified Public Accountant	Telephone (619) 230-0300
	 	 
	 	 
	June 18, 2002	 
	 	 
	Securities and Exchange Commission	 
	Washington, DC 20549	 
	 	 
	Re: UshowUs Co. Inc.	 

We consent to the use in this Registration Statement of UshowUs Co., Inc. on Form SB-1, of our report dated February 21, 2002 on the financial statements of UshowUs Co., Inc. appearing in the prospectus, which is part of this registration statement.

Further, we consent to the reference under the heading "Experts" in such prospectus.

	Yours truly,
	 
	\s\ Craig W. Conners
	Attorney at Law

C -1

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</PDF>usx10b

	 	Consent of Attorney
	 	 
	UshowUs Co., Inc.	 
	2802 Juan Street, Suite 12	 
	San Diego, California 92110	 
	 	 
	June 18, 2002	 
	 	 
	RE: Form SB-1 of UshowUs Co., Inc. filed with the Securities and Exchange
	Commission on or about June 20, 2002 (“Form SB-1”).

Gentlemen,

     The undersigned hereby consents to the use of its name in the Form SB-1 under the heading “legal matters”.

	Sincerely,
	 
	/S/ Jeffrey H. Mackay
	Jeffrey H. Mackay, Esq.
	4871 Narragansett Avenue
	San Diego, California 92107

C-2

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