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 one to the
Registration Statement filed on Form SB-1, of Leapfrog Smart Products, Inc.
dated on or about May 22, 2000.
/s/ Moore Stephens Lovelace, P.A.
Orlando, Florida
May 17, 2000
