CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We consent to the incorporation by reference in this
Registration Statement on Form S-8 of our report dated April
10, 2001, which appears on page F-1 of the financial
statements included in the Annual Report on Form 10-KSB of
Exotics.com, Inc. for the period ended December 31, 2000.



                      /s/ Andersen, Andersen & Strong LLC
                      ANDERSEN ANDERSEN AND STRONG, LLC
                      Certified Public Accountants




Salt Lake City, Utah

December 10, 2001