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CONSENT OF INDEPENDENT
CERTIFIED PUBLIC ACCOUNTANTS
We hereby consent to the use in this Form 8-K of our report dated
September 1, 2000, related to the financial statements of CCC Globalcom, Inc.
for the year ended December 31, and the cumulative amounts since August 9, 1999
(date of inception), and to the reference of our firm under the caption
"Experts" in the Prospectus.
/s/ Tanner + Co.
-----------------------------------
TANNER + CO.
Salt Lake City, Utah
September 28, 2000
41
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