CONSENT OF AUDITORS

CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT

         We have  issued  our  report  dated  March 29,  2000  accompanying  the
consolidated  financial  statements  of  VHS  Network,  Inc.  contained  in  the
Registration  Statement on Form SB-2. We consent to the use of our report in the
Registration Statement.

                                              By: /s/ Berg & Company, LLP
                                              ---------------------------
                                                      Berg & Company, LLP

Dated: July 10, 2000 at San Francisco, California