Exhibit 99.5

                        Independent Auditors' Report






To the Board of Directors and Stockholders of Star Systems, Inc.:

We have  audited the  consolidated  balance  sheets of Star  Systems,  Inc.  and
subsidiaries  (the  Company) as of December  31, 2000 and 1999,  and the related
consolidated statements of income,  stockholders' equity, and cash flows for the
years then ended.  These  financial  statements  are the  responsibility  of the
Company's  management.  Our  responsibility  is to  express  an  opinion  on the
consolidated financial statements based on our audits.

We conducted our audits in accordance with auditing standards generally accepted
in the  United  States of  America.  Those  standards  require  that we plan and
perform the audit to obtain  reasonable  assurance  about  whether the financial
statements are free of material misstatement.  An audit includes examining, on a
test basis,  evidence  supporting  the amounts and  disclosures in the financial
statements.  An audit also includes assessing the accounting principles used and
significant  estimates  made by  management  as well as  evaluating  the overall
financial  statement  presentation.   We  believe  that  our  audits  provide  a
reasonable basis for our opinion.

In our opinion, the consolidated  financial statements (not presented separately
in Exhibit 99.3) referred to above present fairly, in all material respects, the
financial  position  of the Company as of  December  31, 2000 and 1999,  and the
results  of its  operations  and its cash  flows  for the  years  then  ended in
conformity with accounting principles generally accepted in the United States of
America.


/s/ DELOITTE & TOUCHE LLP
Certified Public Accountants

Orlando, Florida
March 2, 2001