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Exhibit 23.1
AUDIT OPINION
"We have audited the financial statements including the change in shareholders'
equity of SuperNet AG for the financial years 1999 and 1998. The legal
representatives of the Company are responsible for the accounting and
preparation of the financial statements in compliance with commercial law. Our
responsibility is to express an opinion, based on our audit, on the financial
statements.
We conducted our audit of the financial statements in compliance with generally
accepted auditing principles which do not differ in material aspects from
US-audit standards. Those standards require that we plan and perform the audit
to obtain reasonable assurance that the financial statements do not include any
material errors. Our audit procedures are based on spot checks of the amounts
and comments included in the financial statements. The audit includes assessing
the accounting principles used and significant estimates made by the legal
representatives, as well as evaluating the overall presentation of the financial
statements. We believe that our audit provides a reasonable basis for our
opinion.
Our audit did not give any cause for qualification.
In our opinion, the financial statements are in compliance with generally
accepted accounting principles (US-GAAP) and present a true and fair view of the
assets, liabilities, financial position and results of the Company."
/s/ Haarmann, Hemmelrath & Partner GmbH
March 24, 2000
Frankfurt
