E XACT TRANSACTIONS LTD
S-8 POS, EX-23, 2000-10-20
BUSINESS SERVICES, NEC
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                                                                  Exhibit 23.2

CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the incorporation by reference in this Registration Statement
of E-xact Transactions Ltd. on Form S-8/A of our report dated February 18,
2000, appearing in the Annual Report on Form 10-KSB of E-xact Transactions
Ltd. for the year ended December 31, 1999.



/s/Deloitte & Touche LLP

Vancouver, Canada
October 19, 2000



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