PANNELL KERR FORSTER [GRAPHIC OMITTED]
7th Floor, Marine Building
355 Burrard St.,
Vancouver, B.C.
Canada, V6C 2G8
Telephone: (604) 687-1231
Facsimile: (604) 688-4675
PLEASE REFER TO: A.S. Henshaw
File #: 195400
July 14, 2000
Board of Directors
cyberoad.com Corporation
Oficentro Sabana Sur
Edificio 7, 5 Piso
San Jose, Costa Rica
Dear Sirs:
We consent to the incorporation in the Pre Effective Amendment No. 2 to Form
SB-2 Registration Statement of our report dated February 23, 2000 relating to
the consolidated balance sheet of cyberoad.com Corporation as at December 31,
1999 and the related consolidated statements of operations, stockholders' equity
(deficit) and cash flows for the year then ended.
Pannell Kerr Forster
CHARTERED ACCOUNTANTS
Vancouver, Canada
ASH/dm
