Exhibit 5.0 HELLER, HOROWITZ & FEIT, P.C. JACOB W. HELLER ATTORNEYS AT LAW NAHUM L. GORDON RICHARD F. HOROWITZ 292 MADISON AVENUE MARTIN STEIN ELI FEIT NEW YORK, N.Y. 10017 HENRY W. HOCHERMAN LAWRENCE J. TOSCANO (212) 685-7600 COUNSEL STUART A. BLANDER SIGMUND S. WISSNER-GROSS CABLE ADDRESS MAURICE W. HELLER HELLFEITER, N.Y. ALAN A. HELLER IRVING ROTHSTEIN TELECOPIER (212) 696-9459 MAY ORENSTEIN CLIFFORD J. BOND WORLD WIDE WEB ALLEN M. EISENBERG http://www.hhandf.com WRITER'S E-MAIL hwhocherman@hhandf.com March 27, 2002 Board of Directors Interactive Multimedia Network, Inc. 3163 Kennedy Boulevard Jersey City, New Jersey 07306 Gentlemen: As counsel for your Company, we have examined your certificate of incorporation, by-laws, and such other corporate records, documents and proceeding and such questions of law as we have deemed relevant for the purpose of this opinion. We have also, as such counsel, examined the Registration Statement (the "Registration Statement") of your Company on Form S-8, covering the registration under the Securities Act of 1933, as amended, of 400,000 shares of the Company's Common Stock which are to be issued to a consultant of the Company (the "Consulting Stock"). On the basis of such examination, we are of the opinion that: 1. The Company is a corporation duly authorized and validly existing and in good standing under the laws of the State of Delaware, with corporate power to conduct its business. 2. The Company has an authorized capitalization of 25,000,000 Shares of Common Stock. 3. The Consulting Stock have been duly and validly authorized and when issued will represent fully paid and non-assessable shares of the Company's Common Stock. HELLER, HOROWITZ & FEIT, P.C. Board of Directors March 27, 2002 Page 2 We hereby consent to the use of our name in the Registration Statement under the caption "Legal Opinions" and we also consent to the filing of this opinion as an exhibit thereto. Very truly yours, /s/ HELLER, HOROWITZ & FEIT, P.C. HELLER, HOROWITZ & FEIT, P.C.