EXHIBIT 99.1



                                Rogelio G. Castro
                           Certified Public Accountant
            ========================================================
463 West Fifth Street                                  Telephone: (805) 486-5630
Oxnard, California                                           Fax: (805) 487-7433




                          INDEPENDENT AUDITORS CONSENT





March 29, 2001



RUSSIAN IMPORTS.COM
827 State St., Suite 26
Santa Barbara, CA          93101



Gentlemen,

         We  are  unable  to  complete  the  financial   statements  of  Russian
Imports.com,  as of December 31, 2000 and for the quarter then ended in time for
the  Company's  Form  10-KSB  to be  filed  timely,  as  we  just  received  the
information to allow us to complete our part. Thank you.

Very Truly Yours


/s/ Rogelio G. Castro
----------------------------
Rogelio G. Castro
Certified Public Accountant
Oxnard, California