SJ    SPICER, JEFFRIES & CO.
                                                    CERTIFIED PUBLIC ACCOUNTANTS

                                                           4155 E. Jewell Avenue
                                                                       Suite 307
                                                         Denver, Colorado  80222
                                                       Telephone: (303) 753-1959
                                                             Fax: (303) 753-0338
                                                          www.spicerjeffries.com


               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


We  hereby  consent  to  the  use  in  the Link2 Technologies, Inc. registration
statement,  on  Form  SB-2  Amendment  No.  2, of our report dated July 4, 2002,
accompanying  the financial statements of Link2 Technologies, Inc. as of and for
the years ended December 31, 2001 and 2000 and the period from inception (August
16,  1996)  to December 31, 2001 which is part of the registration statement and
to  the  reference  to  us  under  the  heading  "Experts"  in such registration
statement.


                                                /s/ SPICER, JEFFRIES & CO.


Denver, Colorado
December 23, 2002



            A MEMBER FIRM OF MACINTYRE STRATER INTERNATIONAL LIMITED (MSI),
              A WORLDWIDE ASSOCIATION OF INDEPENDENT PROFESSIONAL FIRMS.