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Consent of Hall Dickler Kent Goldstein & Wood, LLP
We consent to the use of our firm's name and to the statements made with
respect to our firm, as they appear under the heading "Interests of Named
Experts and Counsel" in the prospectus which is included in Part I to the
registration statement on Form SB-2 of Pipeline Data Inc. (SEC File No.
333-79831).
/s/Hall Dickler Kent Goldstein & Wood LLP
Hall Dickler Kent Goldstein & Wood, LLP
New York, New York
January 9, 2000
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