1
                                   AARON STEIN
                           CERTIFIED PUBLIC ACCOUNTANT

                          INDEPENDENT AUDITORS' CONSENT

To the Board of Directors and Stockholders'
  of Universal Media Holdings, Inc.


I consent to the use in this Registration Statement of Universal Media Holdings,
Inc. on Form 10 SB of our report  dated April 3, 2000,  appearing in the General
Form for Registration of Securities of Small Business Issuers,  which is part of
this Registration  Statement,  and of our report dated April 3, 2000 relating to
the  financial  statement  schedules  appearing  elsewhere in this  Registration
Statement.

I also consent to the  reference to me under the  headings  "Selected  Financial
Data" and "Experts" in such General form for Registration of Securities of Small
Business Issuers.

                                    /s/ AARON STEIN
                                       ------------
April 3, 2000

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