MICHAEL F. DELUCA
CERTIFIED PUBLIC ACCOUNTANT
23001 E. LA PALMA AVENUE, SUITE 220A
YORBA LINDA, CALIFORNIA 92887
October 3, 2001
U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: The Cyber Group Network Corporation - Form S-8
Dear Sir/Madame:
As an independent certified public accountant, I hereby consent to the
incorporation by reference in this Registration Statement on Form S-8 of my
report dated March 17, 2000 in The Cyber Group Network Corporation's Form
10-KSB, and to all references to my firm included in this Registration
Statement.
Sincerely,
/s/ Michael F. DeLuca, CPA
-------------------------------
Michael F. DeLuca, CPA
32
LAW OFFICES OF ROBERT M. BALL
5757 WILSHIRE BOULEVARD, STE. 500
LOS ANGELES, CALIFORNIA 90036-3628
(323) 930-9332
October 3, 2001
U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: The Cyber Group Network Corporation - Form S-8
Dear Sir/Madame:
I have acted as counsel to The Cyber Group Network Corporation, a Nevada
corporation ("Company"), in connection with its Registration Statement on Form
S-8 relating to the registration
of ten million (10,000,000) shares of "Market Price" defined as the price the
stock is trading at when the stock option is exercised, ("Shares"), which are
issuable pursuant to the Company's Employee Stock Incentive Plan, and the
registration of seventy million (70,000,000) Shares which are issuable pursuant
to the Company's Non-Employee Directors and Consultants Retainer Stock Plan. I
hereby consent to all references to my firm included in this Registration
Statement, including the opinion of legality.
Sincerely,
LAW OFFICES OF ROBERT M. BALL
By: /s/ Robert M. Ball
--------------------------
Robert M. Ball
33