FREELANCE COM INC
SB-2, EX-24, 2000-07-10
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                 (Barry L. Friedman, P.C. Letterhead)



To Whom It May Concern:
                                                        July 3, 2000

     The Firm of Barry L. Friedman, P.C. Certified Public Accountant
consents to the inclusion of their report of July 3, 2000, on the
Financial Statements of FREELANCE.COM, INC., as of June 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
Certified Public Accountant





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