EX-23


                            Williams & Webster, P.S.
                        Bank of America Financial Center
                          601 W. Riverside, Suite 1940
                             Spokane, WA 99201-0611
                                  509-838-5111
                                Fax: 509-838-5114


April  26,  2001

Sportsend,  Inc.
5590  Ulmerton  Road
Clearwater,  FL  33760

RE:     Registration  Statement  on  Form  S-8  for  Sportsend,  Inc.

Dear  Sirs:

     We  refer  to  the  Registration  Statement  on Form S-8 (the "Registration
Statement")  to  be  filed with the Securities and Exchange commission under the
Securities  Act  of  1933,  as amended (the "Act"), on behalf of Sportsend, Inc.
(the  "Company"),  relating  to  an aggregate of 500,000 shares of the Company's
common  stock,  $.01 part [sic.] value per share, to be issued to consultants of
the  Company in consideration of services performed or to be performed under the
terms  of  written  agreements  with  such  consultants.

     We  hereby  consent  to  the  filing  of  (i)  Sportsend's 2000 10-K, which
contains  financial  statements  audited   by  Williams  &  Webster;   and  (ii)
Sportsend's  first  and  second  quarter  2000  10-Q's,  which contain financial
statements  reviewed  by  Williams  &  Webster  as  exhibits to the Registration
Statement  and  to  the  use  of  our  name  in  the  Registration  Statement.

Very  truly  yours,

/S/  Kevin  J.  Williams

Kevin  J.  Williams,  CPA
Williams  &  Webster,  P.S.