EXHIBIT 5.1


                      [PORTER & HEDGES, L.L.P. LETTERHEAD]

                                  May 17, 2000

iExalt, Inc.
4301 Windfern
Houston, Texas  77041

      Re:   IEXALT, INC. REGISTRATION STATEMENT ON FORM S-8:
            LETTER AGREEMENT WITH CONSULTING & STRATEGY INTERNATIONAL, INC.

Gentlemen:

   We have acted as counsel to iExalt, Inc., a Nevada corporation (the
"COMPANY"), in connection with the preparation of a Registration Statement on
Form S-8 (the "REGISTRATION STATEMENT") for filing with the Securities and
Exchange Commission under the Securities Act of 1933, as amended. The
Registration Statement relates, among other things, to an aggregate of 190,890
shares (the "SHARES") of the Company's common stock, par value $.001 per share
(the "COMMON STOCK"), issuable pursuant to the Letter Agreement with Consulting
& Strategy International, Inc. (the "WRITTEN COMPENSATION CONTRACT").

   We have examined the Written Compensation Contract and such corporate
records, documents, instruments and certificates of the Company, and have
reviewed such questions of law as we have deemed necessary, relevant or
appropriate to enable us to render the opinion expressed herein. In such
examination, we have assumed without independent investigation the authenticity
of all documents submitted to us as originals, the genuineness of all
signatures, the legal capacity of all natural persons, and the conformity of any
documents submitted to us as copies to their respective originals. As to certain
questions of fact material to this opinion, we have relied without independent
investigation upon statements or certificates of public officials and officers
of the Company.

   Based upon such examination and review, we are of the opinion that the Shares
will, upon issuance in accordance with the Written Compensation Contract, be
validly issued, fully paid and non-assessable outstanding shares of Common
Stock.

   This Firm consents to the filing of this opinion as an exhibit to the
Registration Statement.

   This opinion is conditioned upon the Registration Statement being declared
effective and upon compliance by the Company with all applicable provisions of
the Securities Act of 1933, as amended, and such state securities rules,
regulations and laws as may be applicable.

                                    Very truly yours,


                                    /s/ PORTER & HEDGES, L.L.P.
                                        PORTER & HEDGES, L.L.P.