Exhibit 23(a)


               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


We hereby consent to the incorporation by reference into the Registration
Statement on Form S-3 of our report dated November 13, 1998 with respect to the
consolidated financial statements of Xceed Inc. Included in the Company's Annual
Report on Form 10-K for the year ended August 31, 1998, and to the reference to
us under the heading "Experts" in the Prospectus which is part of such
Registration Statement.

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

Melville, New York
June 25, 1999