BDO BDO Dunwoody LLP 600 Park Place
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03-11754
May 11, 2000
Securities and Exchange Commission
Washington, DC
20549
Dear Sirs:
Re: Merlin Software Technologies International, Inc. ("the Company")
We hereby consent to the incorporation of the Company's audited financial
statements for the years ended December 31, 1999 and 1998, previously filed by
the Company in its 10-KSB annual report for the year ended December 31, 1999
with the Securities and Exchange Commission, into the Company's Form S-8 (with
respect to the registration of the 2000 Stock Option Plan). We hereby consent
to the use of this consent as an exhibit to this S-8 Registration Statement.
Yours truly,
/s/ BDO Dunwoody LLP
Chartered Accountants