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Exhibit 23.3
CONSENT OF INDEPENDENT AUDITORS
To the Board of Directors of
Net Value, Inc.
We consent to the use of our report dated July 7, 2000 relating to the balance
sheets of Net Value, Inc. as of December 31, 1999 and 1998, and the related
statements of operations, stockholders' deficit and cash flows for the three
year period ended December 31, 1999 included herein and to the reference to our
firm under the heading "Experts" in the prospectus.
/s/ LJ SOLDINGER ASSOCIATES
Arlington Heights, Illinois
August 31, 2000
