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CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT
We consent to the incorporation by reference on Form S-8 of our report dated
September 20, 1999 with respect to consolidated financial statements of One
World Online.com, Inc. included in the Annual Report on Form 10-KSB for the year
ended June 30, 1999.
TANNER + CO.
Salt Lake City, Utah
August 24, 2000
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