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AARON STEIN
CERTIFIED PUBLIC ACCOUNTANT
INDEPENDENT AUDITORS' CONSENT
To the Board of Directors and Stockholders'
of Universal Media Holdings, Inc.
I consent to the use in this Registration Statement of Universal Media Holdings,
Inc. on Form 10 SB of our report dated April 3, 2000, appearing in the General
Form for Registration of Securities of Small Business Issuers, which is part of
this Registration Statement, and of our report dated April 3, 2000 relating to
the financial statement schedules appearing elsewhere in this Registration
Statement.
I also consent to the reference to me under the headings "Selected Financial
Data" and "Experts" in such General form for Registration of Securities of Small
Business Issuers.
/s/ AARON STEIN
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June 30, 2000
534 WILLOW AVENUE - PO BOX 315 - CEDARHURST, NY - 11516
PHONE: 516.569.0520
