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 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  
May 14, 1998
New York, New York