HENJEST, CONNER, WILLIAMS & GRIMSLEY, L.L.P. - ------------------------------------------------------------------------- CERTIFIED PUBLIC ACCOUNTANTS 800 FRANCES BUILDING 505 FIFTH STREET P.O. BOX 1528 SIOUX CITY, IOWA 51102 PH. (712) 277-3931 (800) 274-3931 FAX (712) 233-3431 CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT -------------------------------------------------- We consent to the incorporation by reference in this Registration Statement on Form S-3 of our report dated November 11, 2004, which appears on page F-1 of the annual report on Form 10-KSB of Cycle Country Accessories Corp. and Subsidiaries for the year ended September 30, 2004, and to the reference to our Firm under the caption "Experts" in the Prospectus. /s/ Henjes, Conner, Williams & Grimsley, LLP HENJES, CONNER, WILLIAMS & GRIMSLEY, LLP