EXHIBIT 23.3

                       CONSENT OF INDEPENDENT ACCOUNTANTS


         We consent to the incorporation by reference in this Registration
Statement of Document Security Systems, Inc. on Form S-3 of our report, dated
February 6, 2004 on our audit of the consolidated financial statements of
Document Security Systems, Inc. for the year ended December 31, 2003 appearing
in the Annual Report on Form 10-KSB of Document Security Systems, Inc. for the
year ended December 31, 2003. We also consent to the reference to our Firm under
the caption "Experts" in the Prospectus, which is part of this Registration
Statement.


                  FREED MAXICK & BATTAGLIA, CPAs, PC


Buffalo, NY
June 7, 2004