CONSENT OF INDEPENDENT ACCOUNTANTS



     We hereby consent to the use in this Registration Statement on Form SB-2 of
MVD,  Inc.  of our  report  dated  July  17,  2000,  relating  to the  financial
statements  of MVD,  Inc.,  and to the  reference  to our Firm under the caption
"Experts" in the Prospectus.





                                    /s/ Lesley, Thomas, Schwarz & Postma, Inc.
                                        A Professional Accountancy Corporation


Newport Beach, California
July 17, 2000