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Exhibit 23.4
Legg Mason Wood Walker, Incorporated
100 Light Street, 34th Floor
Baltimore, Maryland 21202
We acknowledge that our tax valuation report dated the date hereof will
be included as an attachment or annex to the prospectus that forms a part of the
registration statement on Form S-1 of eSylvan, Inc. (SEC File No. 333-42530),
including any amendments thereto (the "Form S-1"), and referred to in the
sections entitled, "Risk Factors," "The Offering--Certain Income Tax
Consequences" and "Experts" contained in the prospectus that forms a part of the
Form S-1. We consent to the reference to our firm under the caption "Experts" in
the prospectus that forms a part of the Form S-1 and to the inclusion of the tax
valuation report dated the date hereof as an attachment or annex to the
prospectus that forms a part of the Form S-1.
LEGG MASON WOOD WALKER, INCORPORATED
/s/ LEGG MASON WOOD WALKER, INCORPORATED
Baltimore, Maryland
December 14, 2000
