CONSENT OF INDEPENDENT
                          CERTIFIED PUBLIC ACCOUNTANT



We hereby consent to the incorporation by reference in this Post-Effective
Amendment No. 1 to Form SB-2 Registration Statement on Form S-3 of our report,
dated September 26, 1997, which appears on page F-2 of the annual report on Form
10-KSB of Metropolitan Health Networks, Inc. and Subsidiaries for the year ended
June 30, 1997, and to the reference to our Firm under the caption "Experts" in
the Prospectus.






/s/ Kaufman, Rossin & Co.
- -------------------------
KAUFMAN, ROSSIN & CO.



Miami, Florida
September 30, 1998