EOS International (EOSI) 10-KT Annual report (with FYE transition)

Exhibit 23

CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

Eos International, Inc.

Benicia, California

We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (No. 333-106488 and 333-109202) of Eos International, Inc. of our report dated November 14, 2003, relating to the consolidated financial statements, which appears in this Form 10-K. Our report contains an explanatory paragraph regarding the Company’s ability to continue as a going concern.

/s/ BDO Seidman, LLP

San Francisco, California

December 8, 2003

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