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, as amended 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, as amended 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
August 6, 2004