CONSENT OF AUDITORS

CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT


         We have  re-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: February 14, 2001 at San Francisco, California