Certified Public Accountants & Business Consultants

[Letterhead of Price Kong & Company, P.A.]

                       CONSENT OF INDEPENDENT ACCOUNTANTS


         To the Board of Directors
         AUTOTRADECENTER.COM INC.

         We consent to incorporation by reference in the registration statement
         dated July 20,1999 on Form S-1 of AUTOTRADECENTER.COM INC. of our
         report dated August 6, 1998, relating to the balance sheet of
         AUTOTRADECENTER.COM INC., an Arizona corporation as of March 31, 1998,
         and the related statements of income, stockholders' equity, and cash
         flows for the period from inception (July 10, 1997) to March 31, 1998.


         Sincerely,

         /S/PRICE, KONG & COMPANY, P.A.
         Price, Kong & Company, P.A.


         Phoenix, Arizona
         July 20, 1999





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Phoenix, Arizona 85012

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