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 SB-2/A of our
reports dated  September 27,  2001,  January 30, 2001, and February 15, 2000
relating  to  the  financial statements of Bernard, Allan & Edwards, Inc.
and Bernard, Lee & Edwards Securities, 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