Commonwealth Income & Growth Fund V, L.P.
Exton, PA



We hereby consent to the use in the Prospectus constituting a part of this
Registration Statement of our report dated August 11, 2003, relating to the
balance sheet of Commonwealth Income & Growth Fund V, L.P., which is contained
in that Prospectus, which is contained in Part II of the Registration Statement.

We also consent to the reference to us under the caption "Experts" in the
Prospectus.

/s/ BDO Seidman, LLP

BDO Seidman, LLP
Philadelphia, Pennsylvania

October 8, 2003