LeadSource Consultants Inc. Information Technology Consultants, specializing in communication networks, web enabled applications, E-commerce solutions and full cycle project management. http://www.leadsource.ca

Lumen Media Services Limited Internet consultancy providing internet and intranet strategy for clients. http://www.lumen.co.uk/

The Lewin Group Offers e-commerce consulting, networking and Internet solutions. http://www.lewingroup.com/

Latin-American Business Link E-commerce services for Hispanic-owned businesses. http://www.labl.com

Leverent Consulting Offers services in all areas of electronic commerce. http://www.leverent.com/

Lisa@sulgit.com A e-commerce strategy consulting firm offering a holistic approach to solving e-business problems. Includes company information, portfolio and description of services. http://lisa.sulgit.com

Lyncrosoft Offers web designs and e-commerce solutions. Located at Phoenix, United States. http://www.lyncrosoft.com/

Lodestone Research A full-service research and consulting firm. Description of training and services offered. http://www.lodestone.com/

Knowledge Online Developing e-business solutions for the property and construction industry. http://www.knowledgeon-line.co.uk