NEFF & RICCI
-----------------
LLP
To the Board of Directors
AutoTradeCenter.com, Inc.
We consent to the incorporation by reference in the registration statement on
Form S-1 of AutoTradeCenter.com, Inc. of our report dated May 11, 2000 relating
to the consolidated balance sheets of AutoTradeCenter.com, Inc. and subsidiaries
as of March 31, 2000 and 1999, and the related consolidated statements of
income, changes in stockholders' equity, and cash flows for the years then
ended.
/s/ NEFF & RICCI LLP
Albuquerque, New Mexico
October 20, 2000
McGladrey NETWORK CONSULTANTS & CERTIFIED PUBLIC ACCOUNTANTS
7001 Prospect Place NE - Albuquerque, NM 87110
(505) 883-6612 - Fax (505) 830-6282 - e-mail: [email protected]
