As independent certified public accountants, we hereby consent to the
incorporation by reference in the Registration Statement on Form S-8 of our
report relating to the financial statements of Grand Slam Treasures, Inc., which
report appears in the Company's Annual Report on Form 10-KSB for the year ended
June 30, 1999, and to all references to this firm included in such Registration
Statement.
/s/ Mark Bailey & Co. Ltd.
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MARK BAILEY & CO LTD.
October 5, 2000
Reno, Nevada
