CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

Bernard, Allan & Edwards, Inc.
1016 Shore Acres Drive
Leesburg, Florida 34748

We  consent  to the use in this Registration Statement on Form S-B2 of our
report dated  May 17,  2001,  relating  to  the  financial statements of
Bernard, Allan & Edwards, Inc. and to the reference  of  our  firm  under
the  heading  "Experts."

/s/  Larry Legel  C.P.A.

larry Legel,  C.P.A.
5100 N. Federal Highway, Suite 409
Ft. Lauderdale, Florida 33308
June  12,  2001