VERTICALBUYER INC
SB-2/A, EX-23.3, 2000-06-13
BUSINESS SERVICES, NEC
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                                   CONSENT


     We,  Leslie  Sufrin and Company,  P. C.,  hereby  consent to the use of our
report dated March 13, 2000,  relating to the audited  financial  statements for
period from inception (May 13, 1999) to December 31, 1999 of Lightseek,  Limited
in a  registration  statement  on SB-2 of  VerticalBuyer,  to be filed  with the
Securities and Exchange Commission.


June 12, 2000

                                       /s/Leslie Sufrin and Company, P. C.
                                       -----------------------------------
                                       Leslie Sufrin and Company, P. C.




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