Michael F DeLuca
Certified Public Accountant
October 30, 2000
To Whom It May Concern:
The firm of Michael F. DeLuca, CPA, consents to the inclusion
of my report of October 26, 2000, on the financial statements of The
Cyber Group Network Corporation for the quarter ended September 30,
2000 and 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
Michael F. DeLuca
/15/
(714) 692-8206 * 23001 E. La Palma Avenue Suite 220A Yorba Linda,
CA. 92887 * Fax (714) 692-3054
