[TANNER +CO.
675 EAST 500 SOUTH, SUITE 640
SALT LAKE CITY, UTAH 84102
PHONE: 801-532-7444
FAX: 801-532-4911
EMAIL MAIL@BESTCPA.COM]






                                November 9, 2000



Office of The Chief Accountant
Securities and Exchange commission
450 Fifth Street, NW
Washington, D.C. 20549

         Re: Cybergate, Inc.

Ladies and Gentlemen:

We were previously principal accountants for Cybergate, Inc. and, under the date
of February 19, 2000, we reported on the financial statements of Cybergate, Inc.
as of and for the year ended  December  31,  1999.  On  November  9,  2000,  our
services were terminated.  We have read Cybergate,  Inc.'s  statements  included
under  Item 4 of its Form 8-K dated  November  9,  2000,  and we agree with such
statements,  except  that we are not in a  position  to agree or  disagree  with
Cybergate,  Inc.'s statement that they have engaged Jones,  Wright,  Simkins and
Associates as independent  certified public accountants and that such engagement
was ratified by the audit committee and Board of Directors.

                                           Very truly yours,

                                           /s/  Tanner + Co.
                                           ----------------------------
                                           Tanner + Co.