EXHIBIT 23 CONSENT OF BDO SEIDMAN, LLP P & F Industries, Inc. Farmingdale, New York We hereby consent to the incorporation by reference in the Form S-8 Registration Statement filed on February 18, 1997 of our report dated March 16, 1998, relating to the consolidated financial statements of P & F Industries, Inc. and subsidiaries appearing in the Company's Annual Report on Form 10-K for the year ended December 31, 1997. We also consent to the reference to us under the caption "Experts" in the Form S-8 Registration Statement. /s/ BDO Seidman, LLP BDO Seidman, LLP New York, New York March 16, 1998 43