INDEPENDENT AUDITOR'S CONSENT
We hereby consent to the incorporation of our report dated May 28, 2002 in this Registration Statement on Form SB-2 of Ibhas Technologies, Inc.
We also consent to the references to us under the heading "Experts" in such Document.
February 11, 2003
Malone & Bailey, PLLC
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Malone & Bailey, PLLC
Houston, Texas