PowerLinx Inc (PWNX)

[gotinearly]

Shamus, notice that McAtee did sign that opinion but what you did not notice is that Aidman Piser also was listed as the issuing company.

It would seem as Aidman Piser is the current Firm and that McAtee must now work for sevu doing some other capacity. I believe that SEVU said that McAtee would continue to do work for them. So who lied? Me thinks you by not telling the whole truth.

Taken from S-8


CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in the Registration Statement (Form
S-8) of SeaView Video Technology, Inc. (SeaView) of our report dated April 10,
2002, with respect to the financial statements and schedule of SeaView included
in its Annual Report (Form 10-K) for the year ended December 31, 2001, filed
with the Securities and Exchange Commission.


/s/ AIDMAN, PISER & CO., P.A.
Tampa, Florida
June 10, 2002



CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in the Registration
Statement (Form S-8) of SeaView Video Technology, Inc. (SeaView) of our report
dated April 10, 2002, with respect to the financial statements and schedule of
SeaView included in its Annual Report (Form 10-K) for the year ended December
31, 2001, filed with the Securities and Exchange Commission.



/s/ Carol McAtee, C.P.A.
Tampa, Florida
June 10, 2002



IMO