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
