CONSENT OF INDEPENDENT
                          CERTIFIED PUBLIC ACCOUNTANTS


      We  hereby  consent  to the  use in  this  Form  8-K of our  report  dated
September 1, 2000,  related to the financial  statements of CCC Globalcom,  Inc.
for the year ended December 31, and the cumulative  amounts since August 9, 1999
(date  of  inception),  and to the  reference  of our  firm  under  the  caption
"Experts" in the Prospectus.


                                    /s/ Tanner + Co.
                                    -----------------------------------
                                    TANNER + CO.

Salt Lake City, Utah
September 28, 2000


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