UMDN, Inc.

Santa Monica, California

We  hereby  consent  to the use in the  Prospectus  constituting  a part of this
Registration  Statement on Form SB-2, Amendment No.2 of our report dated January
11, 2002, except for the first paragraph of Note 9 as to which the date is March
11, 2002, relating to the financial  statements of UMDN, Inc., for the two years
ended August 31, 2001, which is contained in that Prospectus.

We also  consent  to the  reference  to us under the  caption  "Experts"  in the
Prospectus.








GUMBINER, SAVETT, FINKEL, FINGLESON & ROSE, INC.



Santa Monica, California
August 23, 2002