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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
January 3, 2001
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