CONSENT OF SAMUEL KLEIN AND COMPANY, INDEPENDENT AUDITORS


We  consent to the  reference  to our firm under the  caption  "Experts"  in the
Registration  Statement on Form S-3 and related  Prospectus  of Fusion  Networks
Holdings,  Inc.  for the  registration  of shares of its common stock and to the
incorporation  by  reference  therein of our  report  dated May 30,  2000,  with
respect to the consolidated  financial  statements of Fusion Networks,  Inc. for
the year ended December 31, 1999, which financial statements are included in the
Company's  Current  Report on Form 8-K/A  dated April 13,  2000,  filed with the
Securities and Exchange Commission.

                                                     SAMUEL KLEIN AND COMPANY

                                                    /s/ Samuel Klein and Company



Newark, New Jersey
December 21, 2000