MERDINGER, FRUCHTER, ROSEN & CORSO, P.C.
CERTIFIED PUBLIC ACCOUNTANTS
888 SEVENTH AVENUE
NEW YORK, NEW YORK 10106
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TEL: (212) 757-8400
FAX: (212) 757-6124
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
ISHOPNOMARKUP.COM, INC. AND SUBSIDIARY:
We hereby consent to the use in this Registration Statement on Form SB-2 of
our report dated June 21, 2000, relating to the consolidated financial
statements of Ishopnomarkup.com, Inc. and Subsidiary. We also consent to the
reference to our firm under the caption "Experts" in the Prospectus.
/s/ MERDINGER, FRUCHTER, ROSEN & CORSO, P.C.
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Merdinger, Fruchter, Rosen & CORSO, P.C.
Certified Public Accountants
New York, New York
August 17, 2000
