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                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the inclusion in this Form 8-K/A dated June 15, 2000 of our
report dated February 10, 2000, on our audits of the financial statements of
Nucleus Consulting, Inc. as of December 31, 1999, 1998, and 1997, and for the
years then ended.






Klayman & Korman, LLC
June 15, 2000