BARRY L. FRIEDMAN, P.C.
Certified Public Accountant
1582 Tulita Drive
Las Vegas, Nevada
Office (702) 361-8414
Fax No. (702) 896-0278
May 1, 2000
To Whom It May Concern:
The firm of Barry L. Friedman, P.C., Certified Public Accountant consents to
the inclusion of their report of May 1, 2000, on the Financial Statements of
Jewels.com, Inc., as of April 28, 2000, in any filings that are necessary now
or in the near future with the Securities and Exchange Commission.
Very Truly Yours,
/s/
Barry L. Friedman
Certified Public Accountant
