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U.S.Securities and Exchange Commission Division of Corporation Finance 450 fifth Street, N.W. Washington, D.C. 20549 Re: Urbana.ca,Inc. - Form SB-2/A Independent Auditors' Consent We consent to the use in this Registration Statement of Urbana.ca,Inc. on Form SB-2/A of our report dated March 17, 1999 appearing in the Prospectus, which is part of this Registration Statement. /s/ Deloitte & Touche LLP Deloitte & Touche LLP Vancouver, B.C. Canada December 5, 2000
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