KILLMAN, MURRELL & COMPANY
                               1931 E. 37th Street
                                     Suite 7
                               Odessa, Texas 79762




March 14, 2000


Securities and Exchange Commission
450 Fifth Street, N. W.
Washington, D.C. 20549


Re:      MB Software Corporation- 8 K/A - Amendment No. 1
         File Reference Number 01-11808

We were  previously the principal  accountants for MB Software  Corporation.  We
reported on the consolidated financial statements of MB Software Corporation and
subsidiaries  as of and for the years  ended  December  31,  1997 and  1998.  On
January 3, 2000, our appointment as principal accountant was terminated. We have
read MB Software  Corporation's revised disclosures included under Item 4 of its
Form 8-K/A Amended, and we agree with such statements.



Sincerely,




Killman Murrell & Company