Fifty Three Dredging S-4 Registration of securities issued in business combination transactions

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Exhibit 23.3

Consent of Independent Public Accountants

        We consent to the inclusion in this registration statement on Form S-4 of our report dated January 15, 2004, on our audit of the financial statements of Amboy Aggregates (A Joint Venture) as of December 31, 2003 and for the three years in the period ended December 31, 2003. We also consent to the references to our Firm under the caption "Independent Auditors".

/s/ J.H. Cohn LLP

Roseland, New Jersey
March 30, 2004

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Consent of Independent Public Accountants