REFERENCE 23

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



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                  [Letterhead of Beard Nertney Kingery Crouse & Hohl P.A.]






September 14, 1999

                    CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We  hereby  consent  to the  use in the  prospectus  constituting  part  of this
Registration  Statement  on  Form  SB-2  (No. __________)  of our  report  dated
September 9, 1999,  with respect to the financial  statements of Hojo  Holdings,
Inc., as of and for the period January 5, 1999 (date of incorporation) to August
31, 1999, filed with the Securities and Exchange Commission.



/s/ BEARD, NERTNEY, KINGERY, CROUSE & HOHL, P.A.




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