50



                     INDEPENDENT AUDITOR'S CONSENT


We do hereby consent to the use of our report dated September 8, 1999
on the financial statements of Sea Shell Galleries, Inc. included in
and made part of the registration statement of Sea Shell Galleries,
Inc. dated September 26, 1999.


September 26, 1999

/s/ James E. Scheifley & Associates, PC
     Certified Public Accountant