Consent of Accountant 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 "financial statements". Sincerely, /s/ Cole Honeck - --------------- Cole Honeck Cordovano & Harvey, P.C. 201 Steele Street, Suite #300 Denver, CO 80206 Independent Auditors