Charles E. Smith
Certified Public Accountant
709-B West Rusk
Suite 580
Rockwall, Texas 75087
TELEPHONE (214) 212-2307
August 21, 2000
Mr. Thomas N. Bieger
Wholesale On The Net, Inc.
1529 E. I-30, Suite 104
Garland, Texas 75043
RE: Wholesale On The Net, Inc.
Form SB-1
Dear Mr. Bieger:
This letter shall serve to evidence my consent to being named in the
Prospectus for the referenced Corporation's captioned registration statement as
the certified public accountant for the Corporation in connection with the
offering described therein. This letter shall also serve as my consent to the
inclusion of my opinion on the financial statements of the Corporation as a part
of that registration statement and to my being named in the 'Experts' section of
the registration statement as an expert in accounting and auditing.
Please advise me if I may be of any further service in this respect.
Sincerely yours,
/s/ Charles E. Smith
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Charles E. Smith
