Consent of Attorney Enhanced Management Corporation 13771 Danielson Street, Suite #E Poway, California 92064 RE: Form SB-2 of Enhanced Management Corporation filed with the Securities and Exchange Commission on or about January 24, 2000 ("Form SB-2"). Gentlemen, The undersigned hereby consents to the use of its name in the Form 10-SB under the Heading "legal matters". Sincerely, /s/ Jeffrey Mackay - ------------------ Jeffrey Mackay 501 West Broadway, Suite #550 San Diego, CA 92101