INTERNET MULTI-MEDIA CORP
S-8, EX-23, 2000-09-28
NON-OPERATING ESTABLISHMENTS
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                            EXHIBIT 23.1
                            ------------



           CONSENT OF INDEPENDENT CHARTERED ACCOUNTANT

    As independent chartered accountants, we hereby consent to
the incorporation by reference in this registration statement of our
reports dated April 7, 2000 included in Internet Multi-Media's Form
10-K for the year ended December 31, 1999, and to all references to
our Firm included in this registration statement.



September 26, 2000                  /s/ Marvin N. Winick
                                    ---------------------------
                                    Marvin N. Winick, B. SC.
                                    Chartered Accountant




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