EXHIBIT 5

               CONSENT OF BEARD, NERTNEY, KINGERY, CROUSE & HOHL, P.A.

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                CONSENT OF INDEPENDENT ACCOUNTANTS


      We hereby consent to the use in the Prospectus  constituting  part of this
Registration  Statement  on Form  SB-2 of our  report  dated  January  25,  1999
relating to the  financial  statements of American  Communications  Enterprises,
Inc., which appear in such Prospectus.

      Tampa Bay, Florida
      August 24, 1999





                     BEARD NERTNEY KINGERY CROUSE & HOHL P.A.


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