CONSENT OF SAMUEL KLEIN AND COMPANY, INDEPENDENT AUDITORS
We consent to the reference to our firm under the caption "Experts" in the
Registration Statement on Form S-3 and related Prospectus of Fusion Networks
Holdings, Inc. for the registration of shares of its common stock and to the
incorporation by reference therein of our report dated May 30, 2000, with
respect to the consolidated financial statements of Fusion Networks, Inc. for
the year ended December 31, 1999, which financial statements are included in the
Company's Current Report on Form 8-K/A dated April 13, 2000, filed with the
Securities and Exchange Commission.
SAMUEL KLEIN AND COMPANY
/s/ Samuel Klein and Company
Newark, New Jersey
December 21, 2000
