CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT


I consent to the use in this Registration Statement on Form SB-2 of my report
dated November 17, 2004, relating to the financial statements of J&J
Marketing, LLC, and to the reference to me under the caption "Experts" in the
Prospectus.


                                                /s/Thomas J. Kellerman
                                                ---------------------------
                                                Thomas J. Kellermann
Westbury, New York
December 6, 2004