MOFFITT & COMPANY, P.C.
                       5040 EAST SHEA BOULEVARD, SUITE 270
                            SCOTTSDALE, ARIZONA 85032
                                 (480) 951-1416


July 21, 2003


U.S.  Securities and Exchange  Commission  Division of  Corporation  Finance 450
Fifth Street, N.W.
Washington, D.C. 20549

Re:  IBIZ Technology Corp. - Form S-8

Dear Sir/Madame:

         As independent  certified public accountants,  we hereby consent to the
incorporation  by  reference in this  Registration  Statement on Form S-8 of our
report  dated  February 8, 2002 in IBIZ  Technology  Corp.'s Form 10-KSB for the
fiscal year ended October 31, 2001,  and to all  references to our firm included
in this Registration Statement.

                                                 Sincerely,


                                                 /s/  Moffitt & Company, P.C.
                                                 Moffitt & Company, P.C.