We hereby consent to the use in the Prospectus constituting a part of this Registration Statement of our report dated February 20, 2006, except for Note 20, which is as of April 18, 2006 relating to the consolidated financial statements of uBid.com Holdings, Inc. which are contained in that Prospectus.

We also consent to the reference to us under the caption “Experts” in the Prospectus.