Evers & Hendrickson, LLP ------------------------------------------------------ -------------------------- 155 Montgomery Street, 12th Floor, San Francisco, CA 94104

Xxxxx &
Xxxxxxxxxxx, LLP
--------------------------------------------------------------------------------
000 Xxxxxxxxxx Xxxxxx, 00xx Xxxxx, Xxx Xxxxxxxxx, XX 00000

                                                               Xxxxxxx X. Xxxxxx
                                                                         Partner

                                                           Direct (000) 000-0000
                                                             Main (000) 000-0000
                                                              Fax (000) 000-0000
         April 24, 2000                                      xxxxxx@xxxxxxxx.xxx


Securities and Exchange Commission
Division of Corporate Finance
000 Xxxxx Xxxxxx, X.X.
Washington, D.C. 20549


     Re:  Consumer Marketing Corporation, Legality of Shares


Dear Madam/Sirs:

         We have  made  reasonable  inquiry  and  are of the  opinion  that  the
securities  being offered,  will, when sold, be legally  issued,  fully paid and
non-assessable.

         We are not  opining as to any other  statements  contained  in the Form
SB-2  registration  statement,  nor as to  matters  that  occur  after  the date
thereof.

                                             Very truly yours,


                                        Xxxxx & Xxxxxxxxxxx, LLP


                                        /s/ Xxxxxxx X. Xxxxxx
                                        --------------------------------
                                        By: Xxxxxxx X. Xxxxxx, Partner


cc: Xxxxxxxx Xxxxxxxx