Davis & Ellsworth, LLP Certified Public Accountant 6350 Black Swan Lane Las Vegas, Nevada 89118 January 6, 2000 U.S. Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Integrated.com, Inc.; Form SB-2 Amended Registration Statement Dear Sir or Madame: As a certified public accountant, I hereby consent to the inclusion to the Form SB-2 Amended Registration Statement of my report dated December 15, 1999 in Integrated.com, Inc.'s Audited Financial Statement for the period ending November 30, 1999, and to all references my firm included in this Amended Registration Statement. Sincerely, By:/s/Davis & Ellsworth, LLP Davis & Ellsworth