TANNER + CO.
Certified Public Accountants and Business Advisors
675 East 500 South, Suite 640
Salt Lake City, Utah 84102
Telephone (801) 532-7444
Fax (801) 532-4911
Email: [email protected]
A Professional Corporation
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT
We hereby consent to the use of this Registration Statement of Form SB-2 of our
report dated July 6, 2000, relating to the financial statements of EnterNet,
Inc., and to the reference to our Firm under the caption "Experts" in the
prospectus.
/s/ Tanner + Co.
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Salt Lake City, Utah
December 1, 2000
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