MILLENNIUM DIRECT INC
10SB12G/A, EX-99, 2000-12-01
MOTION PICTURE & VIDEO TAPE PRODUCTION
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Exhibit 10.2




                       CONSENT OF INDEPENDENT ACCOUNTANTS


         We hereby consent to the use of our consolidated financial statements
dated November 23, 2000 as of and for the year ended December 31, 1998 for
Millennium Direct, Inc. for purposes of inclusion in Form 10-SB.

Vlahakis & Associates, CPA.
December 1, 2000





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