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MOEN AND COMPANYCHARTERED ACCOUNTANTS

|Member:                                                 |                                     
|------------------------------------------------------- | ------------------------------------
|Canadian Institute of Chartered Accountants             |                                     
|Institute of Chartered Accountants of British Columbia  | Securities Commission Building      
|Institute of Management Accountants (USA) (From 1965)   | PO Box 10129, Pacific Centre        
|                                                        | Suite 1400 – 701 West Georgia Street
|Registered with:                                        | Vancouver, British Columbia         
|Public Company Accounting Oversight Board (USA) (PCAOB) | Canada V7Y 1C6                      
|Canadian Public Accountability Board (CPAB)             | Telephone: (604) 662-8899           
|Canada - British Columbia Public Practice Licence       | Fax: (604) 662-8809                 
|                                                        | Email: moenca@telus.net             

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Board of Directors of Online Innovation, Inc. (A Delaware Corporation)
  (A Development Stage Company)

We have reviewed the accompanying balance sheet of Online
  Innovation, Inc. (A Delaware Corporation) (A Development Stage Company) as of
  March 31, 2005, and the related consolidated statements of income, retained
  earnings (deficit), cash flows and changes in stockholders’ equity for
  the nine month periods ended March 31, 2005 and March 31, 2004. These interim
  financial statements are the responsibility of the Company’s management.

We conducted our review in accordance with the standards of
  the Public Company Accounting Oversight Board (United States). A review of interim
  financial information consists principally of applying analytical procedures
  and making inquiries of persons responsible for financial and accounting matters.
  It is substantially less in scope than an audit conducted in accordance with
  the standards of the Public Company Accounting Oversight Board, the objective
  of which is the expression of an opinion regarding the financial statements
  taken as a whole. Accordingly, we do not express such an opinion.

Based on our review, we are not aware of any material modifications
  that should be made to the accompanying interim financial statements for them
  to be in conformity with U.S. generally accepted accounting principles.

The accompanying financial statements have been prepared assuming
  that the Company will continue as a going concern. As discussed in Note 1 to
  the financial statements, conditions exist which raise substantial doubt about
  the Company’s ability to continue as a going concern unless it is able
  to generate sufficient cash flows to meet its obligations and sustain its operations.
  Management’s plans in regard to these maters are also described in Note
  1. The financial statements do not include any adjustments that might result
  from the outcome of this uncertainty.

|                                    | “Moen and Company”   
|----------------------------------- | ---------------------
|                                    | (“Signed”)           
|                                    | Chartered Accountants
|                                    |                      
|Vancouver, British Columbia, Canada |                      
|May 12, 2005                        |                      

*“Independent Accountants and Auditors”*

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