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SIMON KROWITZ BOLIN & ASSOCIATES, P.A. 11300 ROCKVILLE PIKE, SUITE 800 ROCKVILLE, MARYLAND 20852 Consent of Independent Certified Public Accountants As independent public accountants, we hereby consent to all references to this form under the headings " Experts" and to the incorporation of our report dated October 15, 2000, in this Registration Statement (Form SB-2) and related prospectus of BBIS.com, Inc. /s/ Simon Krowitz Bolin & Associates, P.A. January 3, 2001
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