BARRY L. FRIEDMAN, RC.
Certified Public Accountant
1582 TULITA DRIVE OFFICE (702) 361-8414
LAS VEGAS, NEVADA 89123 FAX NO.(702) 896-0278
To Whom It May Concern:
June 20, 2000
The firm of Barry L. Friedman, P.C., Certified Public Accountant
consents to the inclusion of my report of Apri8 20, 2000, on the
Financial Statements of Garden Bay International LTD., as of March 31,
2000, in any filings that are necessary now or in the near future
with the U.S. Securities and Exchange Commission.
Very truly yours,
//Barry L. Friedman//
Certified Public Accountant
