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/A-2 of
our report dated October 27, 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.
Salt Lake City, Utah
October 27, 2000
36
