CONSENT OF INDEPENDENT AUDITORS

Crest View, Inc.

     We hereby  consent to the use in this  Amendment No. 3 to the  Registration
Statement  on Form SB-2 of our report  dated  August 20,  2001,  relating to the
financial  statements of Crest View, Inc. (a development stage company),  and to
the  reference  to our firm  under the  caption  "Experts"  in the  registration
statement.


                                                /s/ Lazar Levine & Felix LLP

                                                LAZAR LEVINE & FELIX LLP

New York, New York
January 7, 2002