ANDREW M. SMITH
                         3711 Long Beach Blvd, Suite 809
                              Long Beach, CA, 90807
                                 (562) 424-8679



                         INDEPENDENT AUDITORS' CONSENT


As  independent   certified  public   accountants,   I  hereby  consent  to  the
incorporation  by  reference  in the  Registration  Statement  on Form S-8 of my
report  relating to the financial  statements of  International  Synergy Holding
Company Ltd. (formerly Allied Artists Entertainment, Inc.), which report appears
in the  Company's  Form  10-K  for the year  ended  August 31, 2000,  and to all
references to this firm included in such Registration Statement.

                                                     /s/ Andrew M. Smith










Date : September 28, 2001