CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



We consent to the use of our report in this Registration Statement on Form
SB2/A-3 pertaining to 17,645,365 shares of PowerChannel, Inc. common stock of
our report dated April 16, 2004 on the consolidated financial statements of
PowerChannel, Inc. for the year ended December 31, 2003, and to the reference to
us under the heading "Experts" in the Prospectus, which is a part of this
Registration Statement.


                                            /s/WOLINETZ, LAFAZAN & COMPANY, P.C.
                                            -----------------------------------
                                               WOLINETZ, LAFAZAN & COMPANY, P.C.



Rockville Centre, New York
October 28, 2004