MICHAEL G. SENECA
CERTIFIED PUBLIC ACCOUNTANT
7448 Amboy Road
Staten island, New York 10307
MEMBER: AICPA TEL: (718) 356-4400
NYSSCPA FAX: (718) 356-4500
NJSSCPA
Arcturas Ventures, Inc.
77 Memorial Parkway
Atlantic Highlands, NJ 07116
As an independent certified public account, I consent to the inclusion in this
Form SB-2 Registration Statement of our report dated August 31, 2000.
Very truly yours,
/s/ Michael G. Seneca
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Michael G. Seneca
Certified Public Accountant
October 12, 2000
