CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report, dated October 8, 1999, which appears on the
Annual Report on Form 10-KSB of NetCurrents, Inc. (formally IAT Resources
Corporation) and subsidiaries for the year ended June 30, 1999. We also consent
to the reference to our Firm under the caption "Experts" in the aforementioned
Registration Statement.

/S/ SINGER LEWAK GREENBAUM & GOLDSTEIN LLP
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    SINGER LEWAK GREENBAUM & GOLDSTEIN LLP

Los Angeles, California
March 17, 2000