A Professional Corporation
16501 Ventura Boulevard
Suite 650
Encino, California 91436
Tel: (818) 990-4204
Fax: (818) 990-4944
January 12, 2001
We consent to the incorporation by reference in the Registration Statement on
Form S-8 (2001 Employee Stock Compensation Plan), of our report, dated March 27,
2000, except for Note 9 as to which the date is December 21, 2000, appearing in
the Annual Report on Form 10-KSB for the year ended December 31, 1999, on the
consolidated financial statements of SBI Communications, Inc. and our review
reports on the financial statements submitted in Form 10-QSB for the quarters
ended March 31, June 30, and September 30, 2000.
/s/ Jay J. Shapiro, C.P.A. P.C.
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JAY J. SHAPIRO, C.P.A.
a professional corporation
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