OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
independent registered public accountants, we hereby consent to the
incorporation by reference in the Registration Statement Nos 333-107721,
333-112871, 333-140820, and 333-158099 on Form S-8 of our report dated January
5, 2011, relating to the consolidated balance sheets of LiveDeal, Inc. and
Subsidiaries as of September 30, 2010 and 2009 and the related consolidated
statements of operations, stockholders' equity, and cash flows for the years
then ended, included in the 2010 Annual Report on Form 10-K of LiveDeal, Inc.
Hoffman McCann, P.C.