Consent Of Hamilton Dwyer & Company, P.C.



We have issued our reports dated June 10, 1998, accompanying the consolidated
financial statements and schedules of JTH Tax, Inc. And subsidiaries as of April
30, 1998 which are incorporated by reference in the Registration Statement. We
consent to the incorporation by reference in the Registration Statement of the
aforementioned reports and to the use of our name as it appears under the
caption "Experts".



            /s/
Hamilton Dwyer & Company,  P.C.


Chesapeake, Virginia

August 24, 1998