CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
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We  have  issued  our  report dated April 6, 2002, accompanying the consolidated
financial  statements  and  included in the Annual Report of Regency Affiliates,
Inc.  on  Form  10-K  for the years ended December 31, 2000 and 2001.  We hereby
consent to the use and incorporation of said report in the annual report on Form
10-K  of  Regency  Affiliates,  Inc.  for  the  year  ended  December  31, 2001.


                                    Rosenberg Rich Baker Berman & Company


Bridgewater,  NJ
April  15,  2002