NETCRUISE COM INC
S-8, EX-23, 2000-08-16
BUSINESS SERVICES, NEC
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         EXHIBIT 23.3



                          INDEPENDENT AUDITORS' CONSENT





         We hereby consent to the  incorporation  by reference in the Prospectus
         constituting  part of this  Registration  Statement  on Form S-8 of our
         report  dated  March 3, 2000  appearing  on page F-2 of  netcruise.com,
         inc.'s  Annual  Report on Form 10-KSB for the year ended  December  31,
         1999.


                                                            /s/
                                                            WISS & COMPANY, LLP


         Livingston, New Jersey
         August 2, 2000

















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