CONSENT OF INDEPENDENT
                           CERTIFIED PUBLIC ACCOUNTANT



We consent to the use in this  Registration  Statement on Form S-4 of our report
dated April 10, 2000, relating to the financial statements of Peppermill Capital
Corporation,  and to the  reference  to our Firm under the caption  "Experts" in
such Registration Statement.



                                                     KAUFMAN, ROSSIN & CO., P.A.



Miami, Florida
June 26, 2000