EXHIBIT 23.1
[HARPER AND PEARSON COMPANY LETTERHEAD]
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We consent to the incorporation by reference in the Registration
Statements on Form S-8 (File Nos. 333-37246, 333-44052, and 333-47592) of
iExalt, Inc. of our report dated November 20, 2000, on the financial statements
of iExalt, Inc. included in this Report on Form 10-KSB.
/s/ HARPER & PEARSON COMPANY
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HARPER & PEARSON COMPANY
Houston, Texas
November 29, 2000
Exh-31
