---

To the Board of Directors and Shareholders of BST Business Solutions Technologies Inc. :

    We have audited, in accordance with generally accepted auditing standards, the consolidated balance sheets of BST Business Solutions Technologies Inc. as of December 31, 1999 and 1998 and the consolidated statements of operations, changes in stockholders’ equity and cash flows for each of the years in the three year period ended December 31, 1999.  In our reports dated February 8, 2000, we expressed an audit opinion on those consolidated financial statements.

    In our opinion, the information set forth in the accompanying financial schedules is fairly stated in all material respects in relation to the consolidated financial statements from which they have been derived.

Arthur Anderson
Chartered Accountants

Dallas, Texas
February 8, 2000