(Letterhead of Branden T. Burningham, Esq.)
December 1, 2000
U.S. 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:
I hereby consent to be named in the above referenced Registration
Statement, and to have my opinion appended as an exhibit thereto.
Sincerely yours,
/S/ BRANDEN T. BURNINGHAM
