- CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in this 1999 Annual Report on
Form SB-2 of LMKI, Inc. of our report dated November 10, 1999 relating to
the consoldiated balance sheets of LMKI, Inc. as of August 31, 1999 and
1998 and the related consolidated statements of operations, stockholders'
equity (deficit), and cash flows for each of the three years in the period
then ended.


                                        TIMOTHY L. STEERS, CPA, LLC

Portland, Oregon
November 10,1999