from 20-F ~5 pages Employment Agreement Dated as of January 12, 2001

from 20-F 1 page List of Subsidiary of the Registrant

from 20-F 1 page <page> the Board of Directors Acln Limited We Hereby Consent to the Incorporation by Reference in the Previously Filed Registration Statement on Form S-8 (No. 333-34426) of Acln Limited of Our Reports Dated April 30, 2001 Relating to the Consolidated Financial Statements and Schedule of Acln Limited Appearing in the Company's Annual Report on Form 20-F for the Year Ended December 31, 2000. /S/ Bdo International Bdo International Nicosia, Cyprus June 22, 2001

from 20-F 1 page <page> the Board of Directors Acln Limited the Audit Referred to in Our Report Dated April 30, 2001, Which Is Included in the Financial Statements Constituting Part of This Form 20-F Included the Audit of Schedule II for the Years Ended December 31, 1998, 1999 and 2000. This Financial Statement Schedule Is the Responsibility of the Company's Management. Our Responsibility Is to Express an Opinion on This Financial Statement Schedule Based Upon Our Audits. in Our Opinion, Such Schedule Presents Fairly, in All Material Respects, the Information Set Forth Therein. /S/ Bdo International Nicosia, Cyprus April 30, 2001 <page> Acln Limited Schedule II - Valuation and Qualifying Accounts <table> <caption> Column a Column B Column C Additions Column D Column E - Balance at Charged to Costs Charged to Deductions Balance at End Beginning of Period and Expenses Other Accounts (1) of Period - <s> <c> <c> <c> <c> <c> Year Ended December 31, 1998 Allowance for Doubtful Accounts 347.188 0 21.040 22.745 345.483 Year Ended December 31, 1999 Allowance for Doubtful Accounts 345.483 0 0 345.483 0 Year Ended December 31, 2000 Allowance for Doubtful Accounts 0 0 0 0 0 - </Table> (1) the Amounts Charged to Other Accounts Represent Movement in Reserves Due to Exchange Differences