EXHIBIT 23
CONSENT OF INDEPENDENT AUDITORS
We consent to the incorporation by reference in this Registration
Statement of PlanetGood Technologies, Inc. on Form S-8 of our report, dated
March 10, 2000, on the consolidated financial statements of PlanetGood
Technologies, Inc. (formerly BrowseSafe.com, Inc.) as of December 31, 1999 and
for the period from February 10, 1998 (date of inception) to December 31, 1998,
included in the Annual Report on Form 10-KSB for the year ended December 31,
1999.
/s/ Katz, Sapper & Miller, LLP
KATZ, SAPPER & MILLER, LLP
September 25, 2000
Indianapolis, Indiana