L90 INC
S-8, EX-23.1, 2000-07-27
BUSINESS SERVICES, NEC
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                                                                    EXHIBIT 23.1

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

        As independent public accountants, we hereby consent to the use of our
reports (and all references to our Firm) included in or made part of this
registration statement.

                                                /s/ Arthur Andersen LLP

Los Angeles, California

July 26, 2000


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