CDMEMORIES COM INC
10SB12G, EX-23.2, 2000-06-13
BUSINESS SERVICES, NEC
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June 5, 2000


         I consent to the use, of my report dated  January 23, 2000, in the Form
SB2, on the financial  statements of CD  Memories.Com,  Inc., dated December 31,
1999, included herein and to the reference made to me.

S/Clyde Bailey
Clyde Bailey



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