Form: SB-2/A

Optional form for registration of securities to be sold to the public by small business issuers

April 8, 1999

CONSENT OF CPA

Published on April 8, 1999





HOGE, EVANS, HOLMES, CARTER & LEDBETTER, PLLC
ATTORNEYS AND COUNSELORS
HAMPTON COURT
SUITE 600
4311 OAKLAWN
DALLAS, TEXAS 75219

----------------


Steven B. Holmes
Licensed In TELEPHONE (214) 765-6000
Texas and Oklahoma TELECOPIER (214) 765-6020
E-MAIL SHOLMES@LEGALTEXAS.COM



April 7, 1999


Board of Directors
American Communications Enterprises, Inc.
7103 Pine Bluffs Trail
Austin, Texas 78729


Re: American Communications Enterprises, Inc.
Registration Statement on Form SB-2

Gentlemen:

We have been retained by American Communications Enterprises, Inc. (the
"Company") in connection with the Registration Statement (the "Registration
Statement") on Form SB-2, to be filed by the Company with the Securities and
Exchange Commission relating to the offering of securities of the Company. You
have requested that we render our opinion as to whether or not the securities
proposed to be issued on terms set forth in the Registration Statement will be
validly issued, fully paid, and nonassessable.

In connection with the request, we have examined the following:

1. Articles of Incorporation of the Company;

2. Bylaws of the Company;

3. The Registration Statement; and

4. Unanimous consent resolutions of the Company's Board of Directors.

We have examined such other corporate records and documents and have made
such other examinations as we have deemed relevant.






HOGE, EVANS, HOLMES, CARTER & LEDB---------------------------------



Board of Directors
April 7, 1999
Page 2

Based on the above examination, we are of the opinion that the securities
of the Company to be issued pursuant to the Registration Statement are validly
authorized and, when issued in accordance with the terms set forth in the
Registration Statement, will be validly issued, and fully paid, and
non-assessable under the corporate laws of the State of Nevada.

We consent to our name being used in the Registration Statement as having
rendered the foregoing opinion and as having represented the Company in
connection with the Registration Statement.


Sincerely,
HOGE, EVANS, HOLMES,
CARTER & LEDBETTER PLLC



Steven B. Holmes

SBH