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<PAGE> INDEPENDENT AUDITOR'S CONSENT We do hereby consent to the use of our report dated March 20, 2000 on the financial statements of Guinness Telli*Phone Corporation included in and made part of the registration statement of Guinness Telli*Phone Corporation dated June 16, 2000. June 16, 2000 /s/ Rooney Ida Nolt Ahern Accountacy Corporation Certified Public Accountant
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