May 5, 1997 COMPUTER CONCEPTS CORP. 80 Orville Drive Bohemia, New York 11716 Re: Computer Concepts Corp. Dear Sirs: In conjuinction with the filing of Form 10-K for the year ended December 31, 1996, for Computer Concepts Corp., I hereby consent to the incorporation by reference to the opinion of the Daniel B. Kinsey, P. C. firm included in the Registration Statements of Computer Concepts Corp. on Forms S-8 filed with the Securities and Exchange Commission by Computer Concepts Corp. and effective on December 30, 1994 (File No. 33-88260), on June 28, 1995 (File No. 33-94058), and on April 25, 1996 (File No. 333-4070) and on Form S-1 declared effective August 9, 1996 (File No. 33-97560). Very truly yours, DANIEL B. KINSEY, P.C. /s/ Daniel B. Kinsey Daniel B. Kinsey