CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



We  consent  to the use of our  report in this  Registration  Statement  on Form
SB2/A-4  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
December 1, 2004