November 24, 1998


Ms. Sholeh Hamedani, President
International Marketing Dynamics, Inc.
337 Preston Court
Livermore  CA  94550


Dear Mr. Hamedani:

Please accept this letter as our consent to include in your disclosure  document
on Form U-7 our reports on  International  Marketing  Dynamics,  Inc.'s  Balance
Sheet dated December 31, 1996,  1997 and September 30, 1998  (Unaudited) and the
Financial Statements for the years ended December 31, 1996, 1997 and nine months
ended September 30, 1997 and September 30, 1998 (Unaudited).


Sincerely,

MARC LUMER & COMPANY



Marc Lumer, Principal