CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We consent to the use in this Post Effective Amendment No. 1 Registration Statement Form SB-2, under the Securities Act of 1933, of our report dated January 26, 2007, with respect to our audit of the financial statements of Pharma-Bio Serv, Inc. for the year ended October 31, 2006, and to the reference to our Firm under the heading “Experts” in the Prospectus.
HORWATH VÉLEZ & CO, PSC
Registered Public Accounting Firm
Guaynabo, Puerto Rico
September 5, 2007