CONSENT OF INDEPENDANT CERTIFIED PUBLIC ACCOUNTANTS

E-REX, Inc.
11645 Biscayne Boulevard, Suite 210
Miami, FL 33181

     We  hereby  consent  to  the incorporation by reference in the Registration
Statement  on  Form SB-2, of the following reports filed with the Securities and
Exchange  Commission,  which have been incorporated by reference in its entirety
in  the  Registration  Statement  on  Form  SB-2.

     1.  Our report dated May 16, 2000, with respect to the financial statements
of  E-REX, Inc., included in its Annual Report on Form 10-KSB for the year ended
December  31,  1999.

October 30, 2001

Varma and Associates, LLC

By: /s/ J. Gately
    ________________________
    James P. Gately, Partner