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EXHIBIT 23
BARRY L. FRIEDMAN, P.C.
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 14, 2000
The firm of Barry L. Friedman, P.C., Certified Public Accountant
consents to the inclusion of their report of June 14, 2000, on the Financial
Statements of AMERICAN TOY VENDING, INC., as of May 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,
/s/ BARRY L. FRIEDMAN
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Barry L. Friedman
Certified Public Accountant
