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<PAGE> INDEPENDENT AUDITORS' CONSENT We consent to the incorporation by reference in this Registration Statement of Greenland Corporation on Form S-8 of our report dated February 18, 2000, appearing in the Annual Report Form 10-K of Greenland Corporation for the year ended December 31, 1999. /s/ LEVITZ, ZACKS & CICERIC --------------------------- LEVITZ, ZACKS & CICERIC San Diego, California August 2, 2000
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