Consent of Independent Public Accountants

     We hereby consent to the use in the Prospectus constituting part
     of this Registration Statement on Form SB-2 of our reports dated
     January 17, 1996, and May 21, 1996, relating to the financial
     statements of International Pay Phones, Inc., which appears in
     such Prospectus.  We also consent to the references to us under
     the headings "Experts" in such Prospectus.

     /s/ MILLER SHERRILL BLAKE CPA PA
     MILLER SHERRILL BLAKE CPA PA

     October 29, 1996