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CONSENT OF INDEPENDENT AUDITORS' REPORT
We consent to the incorporation by reference in this Amendment No. 5 to the
Registration Statement on Form S-3 (No. 333-71179) of our report dated August
19, 1999 as of June 30, 1999 and the two years then ended, included in the Form
10-KSB of MedCom USA, Incorporated (f/k/a Sims Communications, Inc.) for the
year ended June 30, 1999.
Ehrhardt Keefe Steiner & Hottman PC
August 10, 2000
Denver, Colorado
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