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EXHIBIT 23.3
CONSENT OF SMITH & GESTELAND, LLP.
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CONSENT OF SMITH & GESTELAND, LLP
INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We consent to the inclusion in the registration statement on Form SB-2
of International Monetary Systems, Ltd. (File No. 333-94597) of our report,
dated March 10, 2000, on the consolidated balance sheets of International
Monetary Systems, Ltd. and subsidiaries as of December 31, 1999 and 1998, and
the related consolidated statements of income, changes in stockholder equity,
and cash flows for each of the two years in the period ended December 31, 1999.
We also consent to the references to us under the captions "Prospectus Summary -
Summary Financial Data," "Selected Financial Data" and "Experts" in the
prospectus.
/s/ SMITH & GESTELAND, LLP.
SMITH & GESTELAND, LLP.
Madison, Wisconsin
June 15, 2000
