ENTERNET INC
SB-2, EX-23, 2000-07-28
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Exhibit 23(i)

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.
----------------------
Salt Lake City, Utah
July 26, 2000

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