March 13, 2000 COMPUTER CONCEPTS CORP. 80 Orville Drive Bohemia, New York 11716 Re: Computer Concepts Corp. Dear Sirs: In conjunction with the filing of Form 10-K for the year ended December 31, 1999, for Computer Concepts Corp., I hereby consent to the incorporation by reference to the opinion of the Daniel B. Kinsey, P. C. firm included in the Registration Statements of Computer Concepts Corp. on Forms S-8 filed with the Securities and Exchange Commission by Computer Concepts Corp. and effective on December 30, 1994 (File No. 33-88260), on June 28, 1995 (File No. 33-94058), on April 25, 1996 (File No. 333-4070), on January 6, 1998 (File No. 333-42795), on May 15, 1998 (File No. 333-52875) and on February 11, 1999 (File No. 333-72203) and on Form S-1 declared effective on August 9, 1996, and as amended on Form S-1/A on January 6, 1998 (File No. 33- 97560), on Form S-1 on January 6, 1998 (File No. 333-42919) and on Form S-1 on February 6, 1998 (File No. 333-44683). Very truly yours, Daniel B. Kinsey, P.C. /s/ Daniel B. Kinsey Daniel B. Kinsey