EXHIBIT 23.3




                       CONSENT OF INDEPENDENT ACCOUNTANTS

      We hereby consent to the incorporation by reference in this registration
statement on Form SB-2 and related prospectus of iVoice, Inc. (the "Company") of
our report dated March 2, 2001, with respect to the balance sheets of the
Company as of December 31, 2000, and the related statements of operations,
stockholders' deficiency and cash flows for the year then ended, included in the
Company's Form 10-KSB/A, as filed with the Securities and Exchange Commission on
May 1, 2001.

We also consent to the reference to our firm under the captions "Experts" in
this registration statement on Form SB-2 and related prospectus.




                                    /s/ Mendlowitz Weitsen, LLP

                                    MENDLOWITZ WEITSEN, LLP


East Brunswick, New Jersey
December 18, 2001