CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



    We have issued our report dated April 18, 1996 accompanying the
financial statements of Cyberia, Inc. contained in this Post
Effective Amendment No. 1 Registration Statement on Form SB-2 and
Prospectus.  We  consent to the use of the aforementioned report
in the Registration Statement and Prospectus, and to the use of
our name as it appears under the caption "Experts."




                                      /s/Glasser & Haims
                                      Glasser & Haims, P.C.


Valley Stream, New York
August 5, 1996