Keyhan Company
7700 Irvine Center Drive, Suite 800
Irvine, California 92618
July 7, 2000
U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: World Shopping Network, Inc. - Form S-8
Dear Sir/Madame:
As certified public accountants, we hereby consent to the
incorporation by reference in this Form S-8 Registration
Statement of our report dated December 28, 1999 in World Shopping
Network, Inc.'s Form 10-KSB for the fiscal year ended July 31,
1999, and to all references to our Firm included in this
Registration Statement.
Sincerely,
/s/ Keyhan Company
Keyhan Company
