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