EXHIBIT 23.3

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We have issued our report dated June 16, 1995 accompanying the financial
statements of DAB Industries, Inc. included in the current Report of Manhattan
Bagel Company, Inc. on Form 8-K dated May 23, 1996, as amended. We consent to
the incorporation by reference in the Registration Statement on Form S-3 of the
aforementioned report and to the use of our name as it appears under the caption
"Experts."


/s/ SINGER LEWAK GREENBAUM & GOLDSTEIN LLP

    SINGER LEWAK GREENBAUM & GOLDSTEIN LLP

Los Angeles, California
October 30, 1996