Barry L. Friedman
Certified Public Accountant
1582 Tulita Drive Office (702) 361-8414
Las Vegas, NV 89123 Fax No. (702) 896-0278
To Whom It May Concern: October 5, 2000
The firm of Barry L. Friedman, P.C., Certified Public Accountant consents to
the inclusion of their report of October 5, 2000, on the Financial Statements
of GLOBAL SMARTCARDS INC., 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
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