Wasserman
Ramsay
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Chartered Accoutants

                               CONSENT OF AUDITORS

We have issued our report dated  September 28, 1999  accompanying  the financial
statements of China eMall Corporation contained in the Registration Statement of
VHS  Network  Inc.  on Form  SB-2.  We  consent  to the use of our report in the
Registration Statement.

Wasserman Ramsay

By: /s/ Kevin Ramsay
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        Kevin Ramsay
        Chartered Accountant, CMA

Dated: January 3, 2001 at Toronto, Canada