CLYDE BAILEY P.C.
                           Certified Public Accountant

                            10924 Vance Jackson #404

                            San Antonio, Texas 78230

                              (210) 699-1287(ofc.)

                       (888) 699-1287 (210) 691-2911 (fax)

                                     Member:

                           American Institute of CPA's

                             Texas Society of CPA's

March 28, 2000


         I consent to the use, of my report dated  January 23, 2000, in the Form
SB2, on the financial  statements  of Cybucks,  Inc.,  dated  December 31, 1999,
included herein and to the reference made to me.

/s/ Clyde Bailey
Clyde Bailey