CONSENT OF INDEPENDENT AUDITORS



We consent to the use in Registration Statement No. 333-108057 on Form S-1
Amendment #1 of our report dated June 17, 2003, on our audit of the balance
sheet of Commonwealth Income & Growth Fund, Inc. We also consent to the
reference to our firm under the caption "Experts".

                                                 /s/ Fishbein & Company, P.C.

                                                 FISHBEIN & COMPANY, P.C.


Elkins Park, Pennsylvania
October 7, 2003









                         CONSENT OF INDEPENDENT AUDITORS



We consent to the use in Registration Statement No. 333-108057 on Form S-1
Amendment #1 of our report dated June 17, 2003, on our audit of the consolidated
financial statements of Commonwealth Capital Corp. and Subsidiaries. We also
consent to the reference to our firm under the caption "Experts".

                                                 /s/ Fishbein & Company, P.C.

                                                 FISHBEIN & COMPANY, P.C.


Elkins Park, Pennsylvania
October 7, 2003