EXHIBIT 23
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           [Letterhead of Dworken, Hillman, LaMorte & Sterczala, P.C.]




                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


We hereby consent to the incorporation in the Form 10-K/A Amendment No. 2 of our
report dated January 31, 2002 relating to the financial statements of Birmingham
Utilities, Inc. for the year ended December 31, 2001.



/s/ Dworken, Hillman, LaMorte & Sterczala, P.C.

May 2, 2002