KPMG
KPMG LLP
Chartered Accountants
Box 10426 777 Dunsmuir Street Telephone: (604) 691-3000
Vancouver, BC V7Y 1K3 Telefax: (604) 691-3031
Canada www.kpmg.ca
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
The Board of Directors
Virtual Sellers.com, Inc.
We consent to the incorporation by reference in the Registration on Form S-8/S-3
of Virtualsellers.com, Inc. of our report dated May 19, 2000 relating to the
consolidated balance sheets of Virtualsellers.com, Inc. as of February 29, 2000
and February 28, 1999, and the statements of operations, stockholders' equity
and cash flows for the years ended February 29, 2000, February 28, 1999 and
1998, which report appears in the February 29, 2000 annual report on Form 10-K
of Virtualsellers.com, Inc.
/s/ KPMG LLP
Chartered Accountants
Vancouver, Canada
November 24, 2000