Exhibit 23(a)


   
                           CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


We hereby consent to the  incorporation by reference into the Amendment No. 3 to
Registration  Statement on Form S-3 of X-Ceed, Inc. of our report dated November
14, 1997 with respect to the consolidated  financial  statements of X-Ceed, Inc.
(formerly  Water-Jel  Technologies,  Inc.) included in the Annual Report on Form
10-KSB for the year ended August 31, 1997,  and to the reference to us under the
heading  "Experts"  in  the  Prospectus,  which  is  part  of  the  Registration
Statement. We also consent to the incorporation by reference of our report dated
August 7, 1998 with respect to the financial  statements of Mercury Seven,  Inc.
and our report dated  October 9, 1998 with respect to  financial  statements  of
Reset,  Inc.,  included  in the  Form  8-K/A  of  X-Ceed,  Inc.  filed  with the
Commission on November 10, 1998.



/s/ Holtz Rubenstein & Co., LLP
Holtz Rubenstein & Co., LLP

Melville, New York
November 19, 1998