Exhibit 99.3


                           CONSENT OF LEHMAN BROTHERS

      We hereby consent to the use of our opinion letter dated January 3, 2005
to the Board of Directors of MIM Corporation attached as Annex B to the
Company's Joint Proxy Statement/Prospectus on Amendment No. 3 to Form S-4 and to
the references to our firm in such Joint Proxy Statement/Prospectus under the
headings "SUMMARY - The Merger - Opinions of Financial Advisors - MIM", "THE
MERGER - Background of the Merger", "THE MERGER - MIM Reasons for the Merger",
and " THE MERGER - Opinion of Financial Advisor to MIM".

      In giving such consent, we do not admit that we come within the category
of persons whose consent is required under Section 7 of the Securities Act of
1933, as amended, or the rules and regulations of the Securities and Exchange
Commission thereunder and we do not thereby admit that we are experts with
respect to any part of the Registration Statement on Form S-4 under the meaning
of the term "expert" as used in the Securities Act.

                                                  /s/ Lehman Brothers Inc.
                                                  ----------------------------
                                                  LEHMAN BROTHERS INC.

New York, New York
January 12, 2005