<PAGE>
Exhibit 23B
INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in this Registration Statement of
Xceed, Inc. on Form S-3 of our report dated March 20, 2000 (which expresses an
unqualified opinion and includes an explanatory paragraph relating to
restatement described in Note 2.s.), including in the Annual Report on Form 10-
K/A of Xceed, Inc. for the year ended August 31, 1999. We also consent to the
reference to us under the heading "Experts" in such Prospectus.
/s/Deloitte & Touche, LLP
New York, New York
September 29, 2000
