Certified Public Accountants South Shore Executive Park Business Consultants Ten Forbes West Braintree, MA 02184-2696 Voice 781. 380.3520 Fax 781. 380.7836 EMail info@kpmonline.com Kevin P. Martin, CPA Kevin P. Martin, Jr., CPA, MST Kenneth J. Davin, CPA Garrett H. Dalton, III, CPA, MBA Lisa A. Martin, CPA, MST K P M Kevin P. Martin & Associates, P.C. 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. December 3, 1999 Braintree, MA 02184