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<PAGE>38
INDEPENDENT AUDITOR'S CONSENT
We do hereby consent to the use of our report dated November 3, 1999
on the financial statements of Great Expectations, Inc. included in and
made part of the registration statement of Great Expectations, Inc.
dated August 8, 2000.
August 8, 2000
/s/ Tannenbaum & Company, P.C.
Certified Public Accountant
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