CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
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Board  of  Directors
Gump  &  Company,  Inc.
Shell  Beach,  California

As  the  independent  certified  public  accountant  I  consent to the use of my
report,  dated May 11, 2001, of the financial statements of Gump & Company, Inc.
as  of  April  30, 2001 and for the years ended October 31, 2000, 1999 and 1998,
and  to the reference of my firm under the caption "Experts", to be included in
or  made  part  of  this  form  SB-2  registration  statement.


GERALD  R.  PERLSTEIN,  CPA
Los  Angeles,  California
June  5,  2001