Capstone Companies, Inc. – ‘S-8’ on 1/13/00 – EX-24

On:  Thursday, 1/13/00   ·   Effective:  1/13/00   ·   Accession #:  1050502-0-32   ·   File #:  333-94613

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Registration of Securities to be Offered to Employees Pursuant to an Employee Benefit Plan   —   Form S-8
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-8         Registration of Securities to be Offered to           10     56K 
                          Employees Pursuant to an Employee                      
                          Benefit Plan                                           
 2: EX-5        Opinion re: Legality                                   2±    10K 
 3: EX-10.1     Material Contract                                      8     49K 
 4: EX-10.2     Material Contract                                      6     39K 
 5: EX-10.3     Material Contract                                      6     39K 
 6: EX-24       Power of Attorney                                      1      6K 

EX-24   —   Power of Attorney

EXHIBIT 24

 Consent to Use of Opinion

January 10, 2000                                                    REGULAR MAIL

Board of Directors, CBQ, Inc.                                                   
4851 Keller Springs, Ste. 228                                                   
Addison TX 75248                                                                

Re: Consent to Reference in Form S-8 Registration Statement                     

Gentlemen:                                                                      

As independent certified public accountants, we hereby consent to the           
incorporation by reference in the above Form S-8 Registration Statement of our  
report on the financial statements included in the CBQ, Inc., Annual Report on  
Form 10-KSB for the year ended December 31, 1998, and to all references to our  
firm included in said registration statement.                                   

HALLIBURTON, HUNTER & ASSOCIATES, PC                                            

Littleton, Colorado                                                             

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘S-8’ Filing		Date		Other Filings
Filed on / Effective on:		1/13/00
		1/10/00
		12/31/98		10KSB,  NT 10-K
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