EXHIBIT 23


               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

          We have  issued our report  dated  April 10,  2000,  accompanying  the
consolidated  financial  statements and included in the Annual Report of Regency
Affiliates,  Inc. on Form 10-K for the year ended  December 31, 1999.  We hereby
consent to the use and incorporation of said report in the annual report on Form
10-K of Regency Affiliates, Inc. for the year ended December 31, 2000.


/s/Hausser & Taylor LLP
HAUSSER & TAYLOR LLP

Cleveland, Ohio
April 16, 2001