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