Form: 10SB12G

Registration of securities for small business [Section 12(g)]

August 5, 1999

Documents

EXHIBIT 10(I)

Published on August 5, 1999









ANDERSEN ANDERSEN & STRONG, L.C. 941 East 3300 South, Suite 202
Certified Public Accountants and Business Consultants Salt Lake City, Utah, 84106
Member SEC Practice Section of the AIPCA Telephone 801-486-0096
Fax 801-486-0098
E-mail KAndersen @ msn.com





Exhibit 10(i)


CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT


CIGAR KING CORPORATION


We hereby consent to the use of our report dated May 27, 1999, in the
registration statement of Cigar King Corporation filed in form 10-SB in
accordance with Section 12 of the Securities Exchange Act of 1934.



/s/ L. REX ANDERSEN
ANDERSEN ANDERSEN & STRONG, L.C.


Salt Lake City, Utah

May 27, 1999







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