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Consent of Independent Certified Public Accountants
We consent to (a) the inclusion in Amendment No. 2 to the Registration
Statement of XML-Global Technologies, Inc. on Form SB-2 of our report dated
August 14, 2000, relating to the consolidated financial statements of XML-
Global Technologies, Inc. and Subsidiaries as of June 30, 2000 and 1999 and
for the year ended June 30, 2000 and the period May 18, 1999 (date of
inception) to June 30, 1999, and (b) the reference to our firm in the
Registration Statement under the caption "Experts."
Moss Adams LLP
Bellingham, Washington
October 2, 2000
