SJ    SPICER, JEFFRIES & CO.
                                                    CERTIFIED PUBLIC ACCOUNTANTS

                                                           4155 E. Jewell Avenue
                                                                       Suite 307
                                                         Denver, Colorado  80222
                                                       Telephone: (303) 753-1959
                                                             Fax: (303) 753-0338
                                                          www.spicerjeffries.com


               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


We  hereby  consent  to  the  use  in  the Link2 Technologies, Inc. registration
statement,  on  Form  SB-2,  of  our report dated July 4, 2002, accompanying the
financial  statements  of  Link2 Technologies, Inc. as of and for the year ended
December  31,  2001  and the period from inception (August 16, 1996) to December
31,  2001 which is part of the registration statement and to the reference to us
under  the  heading  "Experts"  in  such  registration  statement.


                                                /s/ SPICER, JEFFRIES & CO.


Denver, Colorado
September 23, 2002



            A MEMBER FIRM OF MACINTYRE STRATER INTERNATIONAL LIMITED (MSI),
              A WORLDWIDE ASSOCIATION OF INDEPENDENT PROFESSIONAL FIRMS.