CONSENT OF INDEPENDENT
                                CERTIFIED PUBLIC ACCOUNTANTS


The Board of Directors
Jayark Corporation

We hereby consent to the use in the Prospectus constituting a part of this 
Registration Statement of our report dated August 9, 1995 relating to the 
consolidated financial statements of Jayark Corp., which is contained 
that Prospectus.

We also consent to the reference to us under the caption "Experts" in the 
Prospectus.




New York, New York
June ___, 1998