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To whom it may concern: November 15, 2000 The firm of Barry L. Friedman, P.C., Certified Public Accountant consents to the inclusion of their report of November 15, 2000, on the Financial Statements of CARD-SMART CORP., as of September 30, 2000, in any filings that are necessary now or in the near future with the U.S. Securities and Exchange Commission. Very truly yours, /s/ Barry L. Friedman --------------------------- Barry L. Friedman Certified Public Accountant <PAGE>
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