Exhibit 23.3




               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTS



We hereby consent to the use in this Registration Statement on Form SB-2 of our 
report dated July 28, 1998, relating to the combined financial statements of 
Park Structures, Inc. and Affiliate and to the reference to our Firm under the 
caption "Experts" in the Prospectus.



                                        /s/GOLDSTEIN LEWIN & CO.


Boca Raton, Florida
November 30, 1998