Mortgage Assistance Center Corp – ‘S-8’ on 7/8/05 – EX-23.1

On:  Friday, 7/8/05, at 12:19pm ET   ·   Effective:  7/8/05   ·   Accession #:  1010549-5-490   ·   File #:  333-126466

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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            4     22K 
                          Employees Pursuant to an Employee                      
                          Benefit Plan                                           
 2: EX-5        Consent of Gregory M. Wilson                           2     11K 
 3: EX-23.1     Consent of Sutton, Robinson, Freeman & Co., P.C.       1      6K 

EX-23.1   —   Consent of Sutton, Robinson, Freeman & Co., P.C.

Exhibit 23.0                                                                    
Consent of Independent Certifying Accountant                                    

 Sutton, Robinson, Freeman & Co., P.C.
2727 East 21st Street, Suite 600
 Tulsa, OK 74114
 Tel. (918) 747-7000
Fax (918) 743-7525

June 23, 2005                                                                   

To Whom It May Concern:                                                         

I have  issued my  report  dated  March  28,  2005  accompanying  the  financial
statements of Mortgage Assistance Center Corporation on Form 10-KSB for the year
ended December 31, 2004. I hereby consent to the  incorporation  by reference of
said report in the Registration  Statement of Mortgage Assistance Corporation on
Form S-8.                                                                       

Signed,                                                                         

Sutton, Robinson, Freeman & Co., P.C.                                           

/s/ Sutton, Robinson, Freeman & Co., P.C.                                     
------------------------------------------                                      

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘S-8’ Filing		Date		Other Filings
Filed on / Effective on:		7/8/05
		6/23/05
		3/28/05
		12/31/04		10KSB,  NT 10-K
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