HAYS & COMPANY
                               477 Madison Avenue
                            New York, New York 10022


                          INDEPENDENT AUDITOR'S CONSENT


     We consent to the incorporation by reference in this Registration Statement
of Computer  Concepts  Corp.  on Form S-8 (being  filed  herewith) of our report
dated  October 23, 1997 (except for Note 12 which is dated  November 26,  1997),
which report includes an explanatory paragraph as to an uncertainty with respect
to the  Company's  ability to  continue  as a going  concern,  appearing  in the
Registration  Statement  on Form S-1/A filed on  December  19,  1997.  We hereby
consent to the  incorporation  by reference  of said report in the  Registration
Statements of Computer Concepts Corp. on Forms S-8 (File No. 33-88280, effective
December  30,  1994,  File No.  33-94058,  effective  June 28, 1995 and File No.
333-4070, effective April 25, 1996).