[Letterhead of Neff & Ricci LLP]



To the Board of Directors
AutoTradeCenter.com, Inc.

We consent to the  incorporation by reference in the  registration  statement on
Form S-1 of  AutoTradeCenter.com,  Inc.  of our  report  dated  June  14,  1999,
relating to the  consolidated  balance  sheet of  AutoTradeCenter.com,  Inc. and
subsidiaries  as of March 31, 1999, and the related  consolidated  statements of
income, changes in stockholders' equity, and cash flows for the year then ended.

/s/Neff & Ricci LLP

Albuquerque, New Mexico
October 12, 1999



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