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EXHIBIT 23
BARRY L. FRIEDMAN
CERTIFIED PUBLIC ACCOUNTANT
1582 TULITA DRIVE OFFICE (702) 361-8414
LAS VEGAS, NEVADA 89123 FAX NO. (702) 896-0278
To Whom It May Concern: October 27, 2000
The firm of Barry L. Friedman, P.C., Certified Public Accountant
consents to the inclusion of their report of October 27, 2000, on the Financial
Statements of AMERICAN TOY VENDING, INC., as of September 30, 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
