Hays & Company







                          INDEPENDENT AUDITOR'S CONSENT




We consent to the  incorporation by reference in the Registration  Statements of
Computer Concepts Corp. on Forms S-8 (File No. 33-88260,  effective December 30,
1994, File No. 33-94058,  effective June 28, 1995, File No. 333-4070,  effective
April 25,  1996 and File No.  333-42795,  effective  December  19,  1997) of our
report  dated  February  27,  1998  (except  for Note 2 which is dated March 18,
1998), 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 Annual  Report on Form 10-K of Computer  Concepts  Corp.  for the year ended
December 31, 1997.



/s/Hays & Company
Hays & Company

April 7, 1998
New York, New York