Keyhan Company
7700 Irvine Center Drive, Suite 800
Irvine, California 92618
(949) 261-9111
June 30, 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 SB-2
Dear Sir/Madame:
As certified public accountants, we hereby consent to the
incorporation by reference in this Form SB-2 Registration
Statement of our report dated December 28, 1999 in World Shopping
Network'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
