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
         amendment  number  3 on Form  S-1 of  AUTOTRADECENTER.COM  INC.  of our
         report  dated  August 6, 1998,  relating to the  balance  sheet of Auto
         Network USA, 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
         October 12, 1999





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