Value Consulting Enters Into the GPS Marketplace

HOWELL, Mich., July 28 -- Value Consulting (BULLETIN BOARD: VCSL) announces it has created a new subsidiary called Universal Tracking Solutions ("UTS"). UTS will focus on the commercialization and marketing of GPS tracking technologies.

UTS will be an enterprise solutions-based provider of telemetry and GPS tracking systems. The business will initially focus on the ever-profitable mid-level fleet tracking space in the United States, Mexico and Canada. This is a market that is projected to experience explosive growth and has been largely ignored by the business sector. UTS is developing strategic alliances with many national corporations, local businesses and municipalities to handle their GPS tracking needs. UTS is currently developing marketing plans and anticipates launching a marketing campaign in September 2006.

UTS will provide its customers an unparalleled mapping technology that is considered one of the best in the industry. It will combine several of North Americas premier GPS mapping providers into one application allowing for detailed street level mapping and mapping so sophisticated that it is capable of displaying the posted speed limit where a vehicle is traveling. UTS will compete in the marketplace with several unique attributes, including:

  * Relationships that UTS has forged with an International technology
    provider.
  * A hardware device that can control the data usage and scale up or down
    based on application need.
  * Providing its customers with a state-of-the-art software package that
    can be customized based on required application.

Don Quarterman, Director of Value Consulting, stated "We feel that the GPS tracking industry is going to experience serious growth over the next few years. Having recently developed strategic relationships with experts in the GPS marketplace, we wanted to create a subsidiary that focuses exclusively on exploiting the burgeoning opportunities in the GPS tracking device market. We are very excited about our UTS subsidiary and our ability to leverage new technologies and alliances. Value Consulting is making numerous strides to progress the Company in a positive direction that management believes will build a foundation for shareholders to see the benefits of our strategic plans. We thank our shareholders for their commitment and look forward to the years ahead."

Value Consulting plans to spin off UTS in the next couple of months. We are currently working on the registration statement and full audited financials in order for UTS to become publicly traded as its own entity. It is our intent to distribute a stock dividend, of UTS shares, to our shareholders with a record date to be announced in the near future.

We will be consistently updating our website at www.valueconsultingcorp.com with all of our new developments. There will also be links to our newly formed subsidiaries.

ABOUT VALUE CONSULTING

Value Consulting offers a variety of strategic business consulting services to public and private companies. In addition, the Company also plans to develop and grow subsidiaries with intentions of later spinning them off into their own fully reporting publicly traded vehicles. Our main service is to provide financial and business consulting services to our clients. The services we offer include due diligence, mergers and acquisition consulting, strategic business planning, and Public Relations. The Company plans to provide strategic consulting services and business plan development for start-up companies and the Company has the expertise to work with clients through the entire public offering process. For additional information on Value Consulting visit our website www.valueconsultingcorp.com.

This press release may contain forward-looking statements covered within the meaning of the Private Securities Litigation Reform Act of 1995. These forward-looking statements relate to, among other things, plans and timing for the introduction or enhancement of our services and products, statements about future market conditions, supply and demand conditions, and other expectations, intentions and plans contained in this press release that are not historical fact and involve risks and uncertainties. Our expectations regarding future revenues depend upon our ability to develop and supply products and services that we may not produce today and that meet defined specifications. When used in this press release, the words "plan," "expect," "believe," and similar expressions generally identify forward-looking statements. These statements reflect our current expectations. They are subject to a number of risks and uncertainties, including, but not limited to, changes in technology and changes in pervasive markets.