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                                                                    Exhibit 5.04

                         [GAMMAGE & BURNHAM LETTERHEAD]



                    April 14, 2000


Board of Directors
iBIZ Technology Corp.
1919 West Lone Cactus
Phoenix, Arizona 85027

        Re: Registration Statement on Form SB-2

Gentlemen:

        In connection with the registration by iBIZ Technology Corp. (the
"Company"), on Form SB-2 (the "Registration Statement") providing registration
under the Securities Act of 1933, as amended, of not to exceed 3,907,866 shares
of Common Stock issuable upon exercise of Warrants and upon conversion of
Debentures, we are furnishing the following opinion as counsel to the Company.

        We have examined such corporate records, certificates of public
officials and officers of the Company, and other documents and records as we
have considered necessary or proper for the purpose of this opinion.

        Based upon the foregoing, and having regard to legal considerations
that we deem relevant, we are of the opinion that the shares of Common Stock of
the Company issuable upon exercise of the Warrants and upon conversion of the
Debentures when issued and sold in accordance with the transactions described
in the Registration Statement, and in accordance with the federal securities
laws and the securities laws of the various states in which the Common Stock
may be issued, will be validly issued, fully paid and nonassessable.

        As counsel to the Company, we hereby consent to the reference to this
firm under the caption "Legal Matters" contained in the Prospectus which is
part of the Registration Statement and to the filing of this opinion as Exhibit
5.04 to the Registration Statement.



                                    Very truly yours,

                                    GAMMAGE & BURNHAM P.L.C.




                                    By:
                                       Stephen R. Boatwright