CONSENT

     I, Sheila G. Corvino, hereby consent to the use of my opinion dated October
6, 2000,  and my name under the caption  "Legal  Matters" in the  Post-effective
SB-2  Registration  Statement and  prospectus,  and any amendments  thereto,  of
Kingsgate  Acquisitions,  Inc.  to be filed  with the  Securities  and  Exchange
Commission.

                                             /s/Sheila G. Corvino
                                             ---------------------
                                             Sheila G. Corvino



    Dated: October 20, 2000