Certified Public Accountants  South Shore Executive Park  Voice 781.380.3520
Business Consultants          Ten Forbes West             Fax   781.380.7836
                              Braintree, MA 02184-2596    EMail info@kpmonline.com

                                                          Kevin P. Martin, CPA
                                                          Kevin P. Martin, Jr., CPA, MST
[logo: |K|P|M|] Kevin P. Martin & Associates, P.C.        Kenneth J. Davin, CPA
                                                          Garrett H. Dalton, III, CPA, MBA
                                                          Lisa A. Martin, CPA, MST



               CONSENT TO INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We consent to the inclusion in this Registration Statement on Form S-11 of our
report dated February 18, 1999 on the audit of the balance sheet of C & M
Associates d/b/a Boston Capital Associates as of December 31, 1998. We also
consent to our firm under the caption of "Experts.

                                          /s/ Kevin P. Martin & Associates, P.C.
                                          --------------------------------------

                                          KEVIN P. MARTIN & ASSOCIATES, P.C.


July 21, 1999
Braintree, MA 02184