text: In our opinion, the consolidated financial statements re f e rred to above present fairly, in all material respects, the financial position of Euro n e t 
  
  S e rvices Inc. and subsidiaries as of December 31, 2000 and 1999, and the results of their operations and their cash flows for each of the years in 
  
  the three-year period ended December 31, 2000 in conformity with generally accepted accounting principles in the United States of America. 