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EXHIBIT 23.2
CONSENT OF INDEPENDENT AUDITOR
We, Leslie Sufrin and Company, P.C, hereby consent to the incorporation by
reference in this Registration Statement on Form S-8 of VerticalBuyer, Inc. of
our report dated March 13, 2000, relating to the audited financial statements
for the period from inception (May 13, 1999) to December 31, 1999 of Lightseek
Limited, which appear in the Form SB-2 of VerticalBuyer, Inc. as filed with the
securities and Exchange Commission, File No. 333-34144.
/s/ LESLIE SUFRIN AND COMPANY, P.C.
Leslie Sufrin and Company, P.C.
January 12, 2001
New York, New York
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