TABB, CONIGLIARO & McGANN, P. C.
CERTIFIED PUBLIC ACCOUNTANTS
200 MADISON AVENUE
SUITE 2200
NEW YORK, N.Y. 10015
---- MEMBERS
RONNIE CONIGLIARO, C.P.A. (212) 883-8222 AMERICAN INSTITUTE OF
KEVIN R. McGANN, C.P.A. FAX (212) 726-5785 CERTIFIED PUBLIC ACCOUNTANTS
Consent of Certified Public Accountants
We consent to the use in this proxy statement of our report on the combined
financial statements of The Calvander Corporation, NetworkArts, Inc. and
LetterPath, Inc. as of December 31, 1999 and for the two years then ended, which
report is incorporated in this proxy statement by reference.
/s/ TABB, CONIGLIARO & McGANN, P. C.
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TABB, CONIGLIARO & McGANN, P. C.
New York, New York
June 27, 2000
