EXHIBIT 23
                                CONSENT OF EXPERT

We  hereby  consent  to  the incorporation by reference in the February 23, 2001
filing  of  Beautymerchant.com,  Inc. on Form S-8 of our report appearing in the
Company's  Form  10-KSB  for  the  year  ended  December 31, 1999 and Form 10-SB
registration  statement  and  all  amendments  thereto  dated  August  23, 1999.

/s/__________________________________  Dated  _____________
Michael  J.  Bongiovanni,  P.A.,  C.P.A.
12433  Willingdon  Road
Charlotte,  NC  28078
Telephone:  (704)  904-2390