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. 3 Registration Statement on Form SB-2. 
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/Singer, Lewak, Greenbaum & Goldstein, LLP
Singer, Lewak, Greenbaum & Goldstein, LLP
Los Angeles, California
December 20, 1996