ULTIMATE SPORTS ENTERTAINMENT INC
SB-2/A, EX-23.4, 2000-11-07
MISCELLANEOUS PUBLISHING
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EXHIBIT 23.4

CONSENT

     The undersigned hereby consents to being named in the registration
statement of Ultimate Sports Entertainment, Inc. (SEC file no. 333-30520)
under the heading Legal Proceedings concerning the action designated as Yukich
et al vs. Licht et al., LASC Case No. BC 229219.

Date: October 26, 2000        Richard LeBell Morgan, Inc.

                       By /s/ Richard Morgan, Attorney at Law



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