(ORLANDO, FLORIDA)
CONSENT OF MOORE STEPHENS LOVELACE, P.A., INDEPENDENT AUDITORS
We consent to the reference to our firm under the caption "Experts" and to
the use of our report on the consolidated financial statements of Leapfrog
Smart Products, Inc. and Subsidiaries as of December 31, 1999 and for the
year then ended, dated March 31, 2000; included in amendment number two to
the Registration Statement filed on Form SB-1, of Leapfrog Smart Products,
Inc. dated on or about July 3, 2000.
/s/ Moore Stephens Lovelace, P.A.
Orlando, Florida
July 3, 2000
