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CONSENT OF INDEPENDENT AUDITORS We consent to the use in this Registration Statement on Form SB-2/A of our report dated March 1, 2000 relating to the consolidated financial statements of Elast Technologies, Inc., a Nevada corporation, and to the reference to our firm under the caption "Experts" in the prospectus. /s/ Kelly & Company -------------------------- Kelly & Company Newport Beach, California September 26, 2000
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