CONSENT OF INDEPENDENT CERTIFIED GENERAL ACCOUNTANTS



THE BOARD OF DIRECTORS:

APPLIED COURSEWARE TECHNOLOGY INC.


We consent to the use in the registration  statement of our reports dated August
30, 1999 accompanying the financial statements of Applied Courseware  Technology
Inc. contained in such registration statements.



                                           /s/ Boudreau Porter Hetu & Associates
                                           .....................................
                                           Boudreau Porter Hetu & Associates


Moncton, New Brunswick
September 14, 1999







              CONSENT OF INDEPENDENT CERTIFIED GENERAL ACCOUNTANTS



THE BOARD OF DIRECTORS:

APPLIED COURSEWARE TECHNOLOGY INC.


We consent to the use in the  registration  statement of our reports dated March
5, 1999 accompanying the financial  statements of Applied Courseware  Technology
Inc. contained in such registration statements.


                                           /s/ Boudreau Porter Hetu & Associates
                                               .................................
                                               Boudreau Porter Hetu & Associates


Moncton, New Brunswick
September 14, 1999



                                                               September 7, 1999




              CONSENT OF INDEPENDENT CERTIFIED GENERAL ACCOUNTANTS



THE BOARD OF DIRECTORS:

APPLIED COURSEWARE TECHNOLOGY INC.


We  consent  to the  use in the  registration  statement  of our  reports  dated
December 4, 1997  accompanying  the financial  statements of Applied  Courseware
Technology Inc. contained in such registration statements.


                                           /s/ Boudreau Porter Hetu & Associates
                                              .................................
                                               Boudreau Porter Hetu & Associates


Moncton, New Brunswick
September 7, 1997