<HTML> <B><FONT SIZE=2><P>G. BRAD BECKSTEAD</P> <I><P>Certified Public Accountant</P> </B></I><P ALIGN="RIGHT">330 E. Warm Springs<BR> Las Vegas, NV 89119<BR> 702.528.1984</P> <P>May 12, 2000</P> <P>To Whom It May Concern:</P> <P ALIGN="JUSTIFY">The firm of G. Brad Beckstead, CPA, consents to the inclusion of my report of May 12, 2000, on the Financial Statements of Digital Music Creations, Inc. for the quarter March 31, 2000, in any filings which are necessary now or in the near future to be filed with the US Securities and Exchange Commission.</P> <P>Signed,</P> <P>/s/G. Brad Beckstead, CPA<BR> Nevada License #2701</P></FONT></BODY> </HTML>