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EXHIBIT 23.1
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants, we hereby consent to the use of the following
in the registration statement of Universe2U Inc. attached hereto:
. Our Review Report, dated November 8, 2000, with respect to the
Universe2U Inc. Unaudited Interim Combined Financial Statements at
September 30, 2000;
. our Auditors' Report dated July 11, 2000, with respect to the
Universe2U Inc. Combined Financial Statements at December 31, 1999 and
1998;
. our Review Engagement Report, dated April 20, 2000, with respect to
the Bernie Tan Investments Inc. o/a CableTec, Unaudited Financial
Statements at March 31, 2000;
. our Auditors' Report, dated February 24, 2000, with respect to the
Bernie Tan Investments Inc. o/a CableTec Financial Statements at
December 31, 1999; and
to all references to our Firm included in or made a part of the registration
statement attached hereto.
/s/ Moore Stephens Cooper Molyneux LLP
Moore Stephens Cooper Molyneux LLP
Toronto, Ontario
December 6, 2000