Applied Computer Technology Inc – ‘S-8’ on 10/14/97 – EX-24

As of:  Tuesday, 10/14/97   ·   Effective:  10/14/97   ·   Accession #:  1004878-97-78   ·   File #:  333-37735

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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            9     30K 
                          Employees Pursuant to an Employee                      
                          Benefit Plan                                           
 2: EX-4.B      Instrument Defining the Rights of Security Holders     6     26K 
 3: EX-4.C      Instrument Defining the Rights of Security Holders     5     21K 
 4: EX-4.C      Instrument Defining the Rights of Security Holders     5     21K 
 5: EX-4.E      Instrument Defining the Rights of Security Holders     2     16K 
 6: EX-5        Opinion re: Legality                                   1      7K 
 7: EX-24       Power of Attorney                                      3      9K 

EX-24   —   Power of Attorney

EX-24
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CONSENT OF ATTORNEYS                                                            

Reference is made to the Registration  Statement on Form S-8 of Applied Computer
Technology,  Inc.,  whereby the Company proposes to issue up to l,437,500 shares
of the Company's  Common Stock.  Reference is also made to Exhibit 5 included in
the Registration  Statement relating to the validity of the securities  proposed
to be sold.                                                                     

We hereby  consent to the use of our  opinion  concerning  the  validity  of the
securities proposed to be issued and sold.                                      

Very truly yours,                                                               
HART & TRINEN                                                                   
William T. Hart                                                                 

Denver, Colorado                                                                
October 9, 1997                                                                 

EX-24
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INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT'S CONSENT 

We consent to the  incorporation by reference in the  Registration  Statement of
Applied Computer Technology, Inc. on Form S-8 of our report dated April 11, 1997
on our  audit of the  consolidated  financial  statements  of  Applied  Computer
Technology,  Inc.  as of December  31,  1996,  and for the year then ended.  Our
report is included in the Annual Report of Applied Computer Technology,  Inc. on
Form 10-KSB for the fiscal year ended December 31, 1996.                        

HEIN & ASSOCIATES, L.L.P                                                        

Denver, Colorado                                                                
October 8, 1997                                                                 

EX-24
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INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS CONSENTS 

    We consent to the  incorporation by reference in the Registration  Statement
of Applied  Computer  Technology  Inc. on Form S-8 of our report dated April 25,
1996 relating to the financial statements of Applied Computer  Technology,  Inc.
as of December 31, 1995 and for the year then ended.  This report is included in
the Annual Report of Applied  Computer  Technology,  Inc. on Form 10-KSB for the
fiscal year ended December 31, 1996.                                            

Brock and Company, CPA's P.C.                                                   

Fort Collins, Colorado                                                          
October 9, l997                                                                 

Dates Referenced Herein   and   Documents Incorporated by Reference

				Referenced-On Page
This ‘S-8’ Filing		Date		First		Last			Other Filings
Filed on / Effective on:		10/14/97
		10/9/97		1
		10/8/97		2
		4/11/97		2
		12/31/96		2		3			10KSB,  8-K,  NT 10-K
		4/25/96		3
		12/31/95		3					DEF 14A
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