NET VALUE HOLDINGS INC
S-1/A, EX-23.3, 2000-06-29
MANAGEMENT CONSULTING SERVICES
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                                                                    EXHIBIT 23.3




                         CONSENT OF INDEPENDENT AUDITORS

We have included our report dated November 30, 1999  accompanying  the financial
statements of College411.com, Inc. contained in this Registration Statement, and
we  consent  to the  use of  the  aforementioned  report  in  this  Registration
Statement  and  Prospectus,  and to the use of our name as it appears  under the
caption "Experts".




MORGENSTERN & ASSOCIATES


Vorhees, NJ
June 27, 2000




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