SF Partnership LLP


June 3, 2003






                          INDEPENDENT AUDITORS CONSENT




We consent to the  incorporation  of m-Wise Inc.  financial  statements  for the
years ended  December 31, 2001 and 2002 and our  auditors  report dated April 4,
2003 appearing on the Form SB-2 of m-Wise, Inc.

Yours very truly, SF Partnership LLP