(LONGWOOD, FLORIDA)
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We hereby consent to the use in the Prospectus constituting part of this
Registration Statement on Form SB-1 of Leapfrog Smart Products, Inc., of
our report dated September 13, 1999, (except for Note 12, which is as of
November 17, 1999) relating to the consolidated financial statements of
Leapfrog Smart Products, Inc., as of December 31, 1998 and 1997 appearing
in such Prospectus. We also consent to the references to us under the
heading "Expert" in the Prospectus.
/s/ Meeks, Dorman & Company, P.A.
MEEKS, DORMAN & COMPANY, P.A.
Longwood, Florida
July 5, 2000
