Exhibit 23


                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

         We hereby consent to the use in the Prospectus constituting part of
this Registration Statement on Form SB-2 for WORLDWINEWEB.WS, INC., of our
report dated May 31, 2000, relating to the May 31, 2000 financial statements
of WORLDWINEWEB.WS, INC., which appears in such Prospectus.

/s/ Siegel, Smith & Garber
SEIGEL, SMITH, & GARBER, C.P.A.

Del Mar, California
August 3, 2000