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/A3 of our
report dated  January 30,  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
February  11,  2002