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[MOSHE HARPAZ LOGO]
CONSENT OF INDEPENDENT AUDITORS
We hereby consent to the incorporation by reference in the registration
statement on Form S-3 (file #333-38010) filed on May 30, 2000 as to the use
of our report dated March 12, 2000 with respect to the consolidated financial
statements of Multimedia K.I.D., Inc. included in the Form 10-KSB as filed with
the Securities and Exchange Commission.
Tel-Aviv, Isreal
September 28, 2000
Moshe Harpaz
/s/ Moshe Harpaz
Certified Public Accountants (Isr.)
