INDEPENDENT AUDITOR'S CONSENT
I have issued my report dated July 16, 1999 accompanying the December 31,
1998 financial statements of ePHONE Telecom, Inc. I hereby consent to the
reference in this Registration Statement of ePhone Telecom, Inc. on Form SB-2 of
my audit report for the period from inception to December 31, 1998, appearing in
the Prospectus, which is part of this Registration Statement.
I also consent to the reference to myself under the heading "Experts" in
such Prospectus.
/s/ Barry L. Friedman, P.C.
Barry L. Friedman, P.C.
Certified Public Accountant
Las Vegas, NV
August 9, 2000
