EXHIBIT 23.3

                         CONSENT OF INDEPENDENT AUDITOR


                    [LETTERHEAD OF MANTYLA McREYNOLDS, P.C.]

To the Board of Directors and Stockholders of
The Internet Advisory Corporation

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of The Internet Advisory Corporation (the "Company") of
our report dated February 15, 2000, which appears in the Company's Annual Report
on Form 10-KSB for the year ended December 31, 1999.

MANTYLA MCREYNOLDS

/s/ Mantyla Mcreynolds
----------------------

Salt Lake City, Utah
April 9, 2002


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