INDEPENDENT AUDITORS'CONSENT



We hereby consent to the use in this Registration Statement on Form SB-2 of our
report dated July 7, 2004, relating to the consolidated financial statements of
Universal Flirts, Corp.

We also consent to the reference to our firm under the caption "Experts" in the
Registration Statement.

/s/ Gately & Associates, Inc.

GATELY & ASSOCIATES, INC.

Boca Raton, Florida
September 8, 2004