To the Board of Directors and Stockholders of Linx Technologies, Inc:

We have audited the accompanying balance sheets of Linx Technologies as of year ending 2000. These financial statements are the responsibility of the Company�s management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with generally accepted auditing standards. 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 the test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. In our opinion, such financial statements present fairly, in all material respects, the financial position of Linx Technologies 2000, and the results of their operations and their cash flows for each of the three years ended, 2000 in conformity with generally accepted accounting principles.

PricewaterhouseCooper, L.L.P. Houston, TX February 23, 2001