[LETTERHEAD OF HORWITZ & BEAM]

                                February 10, 2000

DIMENSIONAL VISIONS INCORPORATED

Ladies and Gentlemen:

      This  office  represents  Dimensional  Visions  Incorporated,  a  Delaware
corporation (the "Registrant") in connection with the Registrant's  Registration
Statement  on Form SB-2  under  the  Securities  Act of 1933 (the  "Registration
Statement"),  which relates to the sale of 13,542,474 shares of the Registrant's
Common Stock (the "Shares" or the "Registered Securities") by certain beneficial
owners of the Company's shares. In connection with our  representation,  we have
examined  such  documents  and  undertaken  such further  inquiry as we consider
necessary for rendering the opinion hereinafter set forth.

      Based  upon  the  foregoing,   it  is  our  opinion  that  the  Registered
Securities,  when  sold as set  forth  in the  Registration  Statement,  will be
legally issued, fully paid and nonassessable.

      We acknowledge  that we are referred to under the heading "Legal  Matters"
in the prospectus which is a part of the Registration  Statement,  and we hereby
consent to such use of our name in such Registration Statement and to the filing
of this opinion as Exhibit 5 to the  Registration  Statement and with such state
regulatory agencies in such states as may require such filing in connection with
the registration of the Registered Securities for offer and sale in such states.

                                 HORWITZ & BEAM


                                 /s/ Horwitz & Beam