BARRY  L.  FRIEDMAN,  P.C.
                   Certified  Public  Accountant

1582  TULITA  DRIVE                           OFFICE  (702)  361-8414
LAS  VEGAS,  NEVADA  89123                     FAX  NO.(702)  896-0278



To  Whom  It  May  Concern:                             June  24,  1999

     The  firm  of  Barry  L.  Friedman,  P.C.,  Certified  Public
Accountant  consents  to  the  inclusion  of  their  report  of  June  24,
1999,  on  the  Financial  Statements  of  PAYFORVIEW.COM  CORP.
(formerly  Sierra  Gold  Corporation),  as  of  December  31,  1998,  in
this Form 8-K  with  the U.S.  Securities  and  Exchange  Commission.



Very  truly  yours,


/s/  Barry  L.  Friedman
Certified  Public  Accountant