CONSENT AND REPORT OF INDEPENDENT
                           CERTIFIED PUBLIC ACCOUNTANT



I hereby consent to the use in this Registration  Statement on Form SB-2 of our
report  dated  April 29,  2003,  relating  to  the  financial
statements of HealtheUniverse, Inc. and to the reference to
our Firm under the caption "Experts" in the Prospectus.




ANN TAHIM, AN ACCOUNTANCY CORP.

Anaheim, California
April 29, 2003