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 the Post Effective
Amendemnt to Form SB-2 of our report restated  April 25,  2002,  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
August  13,  2002