CONSENT OF INDEPENDENT AUDITORS To the Board of Directors Ventures-National Incorporated We consent to the use of our Independent Auditors' Report dated December 2, 2003, covering the consolidated financial statements of Ventures-National Incorporated as of August 31, 2003 and for the years ended August 31, 2003 and 2002 in the Post-Effective Amendment No. 1 to the Form SB-2 registration statement to be filed with the Commission on about March 9, 2004. We also consent to the reference to us as experts in matters of accounting and auditing in this registration statement. /s/ STONEFIELD JOSEPHSON, INC. CERTIFIED PUBLIC ACCOUNTANTS Irvine, California March 9, 2004