INDEPENDENT AUDITOR'S CONSENT


     I have issued my report dated July 16, 1999  accompanying  the December 31,
1998  financial  statements  of ePHONE  Telecom,  Inc.  I hereby  consent to the
reference in this Registration Statement of ePhone Telecom, Inc. on Form SB-2 of
my audit report for the period from inception to December 31, 1998, appearing in
the Prospectus, which is part of this Registration Statement.

     I also consent to the  reference  to myself under the heading  "Experts" in
such Prospectus.

/s/ Barry L. Friedman, P.C.

Barry L. Friedman, P.C.
Certified Public Accountant
Las Vegas, NV
August 9, 2000