Exhibit 23(b)


                       CONSENT OF INDEPENDENT ACCOUNTANTS


To the Board of Directors
Capita Research Group, Inc.
Blue Bell, Pennsylvania


         We consent to the inclusion of our report, dated March 19, 1999, on the
consolidated financial statements of Capita Research Group, Inc. and Subsidiary,
and  to  the  reference  to  our  Firm  under  the  heading  "Experts,"  in  the
Registration  Statement  on Form SB-2,  relating to  registration  of  5,380,000
shares of the Company's common stock.


                                                    /s/RUDOLPH, PALITZ LLC
                                                    ----------------------
                                                    Rudolph, Palitz LLC
Blue Bell, Pennsylvania
February 10, 2000