Certified Public Accountant

November 2, 1999

To Whom It May Concern:

The firm of Michael F. DeLuca, CPA consents to the inclusion of my report of October 15, 1999 on the financial statements of Hollywood Entertainment Network, Inc. from the inception date of September 24, 1998 through September 30, 1999 in any filings which are necessary now or in any filings which are necessary now or in the near future to be filed with the US Securities and Exchange Commission.

Very Truly Yours,

/s/Michael F. DeLuca