[Letterhead of HJ & Associates]
December 4, 2000
United States Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
RE: Consent to be named in the S-8 Registration Statement
of Formula Footwear, Inc., a Utah corporation (the
"Registrant"), SEC File No. 002-98748-D, to be filed on or
about December 5, 2000, covering the registration
and issuance of 50,000 shares of common stock to two
individual consultants
Ladies and Gentlemen:
We hereby consent to the use of our report dated June 14, 2000 as of March
31, 2000 and the related Statements of operations, stockholders' equity
(deficit) and cash flows for the years ended March 31, 2000 and 1999 and from
the begining of the development stage on April 1, 1989 through March 31, 2000 in
the above-referenced Registration Statement and to the use of our name as
experts in the above referenced Registration Statement.
Sincerely,
/S/ HJ & ASSOCIATES
HJ & ASSOCIATES, LLC
Salt Lake City, Utah
