[Smith & Company Logo Here]
A Professional Corporation of Certified Public Accountants
August 14, 2000
Board of Directors
Universal Broadband Networks, Inc
Irvine, California
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
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As former independent public accountants for Universal Broadband Networks, Inc.
(Formerly IJNT.net, Inc.), we hereby consent to the use of our report included
in the annual report of such Company on Form 10-KSB for the years ended March
31, 1999 and 1998, (dated July 7, 1999 except for note 12 as to which the date
is May 9, 2000), as an exhibit to the Company's S-3 Registration Statement dated
August 14, 2000.
/S/ Smith & Company
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Certified Public Accountants
10 WEST 100 SOUTH, SUITE 700 * SALT LAKE CITY, UTAH 84101-1554
TELEPHONE: (801) 575-8297 * FACSIMILE: (801) 575-8306
E-MAIL: [email protected]
Members: American Institute of Certified Public Accountants
* Utah Association of Certified Public Accountants
