Enter Tech Corp Watch

from 10KSB40 1 page Exhibit 10.14-Employment Agmt.

from 10KSB40 ~20 pages Exhibit 10.13-Licensing Agreement

from 10KSB40 ~1 page Exhibit 10.12-Joint Venture Agmt.

from 10QSB 1 page Exh 10.9-Voting Trust Agemt

from 10QSB ~10 pages Employment Agreement - Vernon C. Kendrick

from 10KSB 1 page Material contract

from 10KSB ~10 pages Material contract

from 8-K ~5 pages Agreement and Plan of Merger Dated 1/7/00

from 10QSB 1 page Material contract

from 10QSB ~5 pages Material contract

from 10QSB ~5 pages Material contract

from 8-K 1 page Material contract

from 8-K ~10 pages Material contract

from 10-12G 1 page Consent of Independent Auditors Board of Directors Walnut Capital, Inc. Aurora, Colorado We Hereby Consent to the Use in the Prospectus Constituting Part of the Registration Statement on Form 10-Sb, and Any Amendments Thereto, to Be Filed by Walnut Capital, Inc. of Our Auditors' Opinion Dated July 8, 1996 Accompanying the Financial Statements of Walnut Capital, Inc. as of July 5, 1996, and to the Use of Our Name Under the Caption "Experts" in the Prospectus. /S/ Schumacher & Associates, Inc. Schumacher & Associates, Inc. Certified Public Accountants 12835 E. Arapahoe Road Tower II, Suite 110 Englewood, Colorado 80112 August 28, 1996