CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the use of our report dated February 13, 2006, with respect to
the balance sheets of ArtSelect, Inc. as of December 31, 2005 and 2004, and
the related statements of operations, stockholders’ deficit, and cash flows for
the years then ended, which report appears in the Form 8-K/A of a21, Inc.
dated June 7, 2006, included herein, and to the reference to our firm under
the heading “Experts” in the prospectus. Our report refers to the adoption of
Statement of Financial Accounting Standards No. 150, Accounting
for Certain Financial Instruments with Characteristics of both Liabilities
and
Equity,
as of
January 1, 2005.
Omaha,
Nebraska
December
28, 2006