CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
We consent to the incorporation by reference in this Registration Statement on Form S-8, pertaining to the 1995
Stock Option Plan of SimPlayer.com Ltd. (previously: Logal Educational Software and Systems Ltd.) of our
report dated February 15, 2000 with respect to the consolidated financial statements of SimPlayer.com Ltd.
(previously: Logal Educational Software and Systems Ltd.) included in its Annual Report on Form 20-F for the
year ended December 31, 1999.
/s/ Kost, Forer and Gabbay
KOST, FORER AND GABBAY
Certified Public Accountants (Israel)
A member of Ernst & Young International
Tel Aviv, Israel
March 7, 2000