INDEPENDENT  AUDITOR'S  REPORT


To  The  Board  of  Directors  of  Pinnacle Business Management, Inc.

We  hereby  consent  to  the  use  in this Form 8-K of our report dated
February 28, 2000 relating  to  the  financial  statements  of
Pinnacle Business Management, Inc.


/S/ BAGELL, JOSEPHS, LEVINE, FIRESTONE & CO., L.L.C.
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BAGELL, JOSEPHS, LEVINE, FIRESTONE & CO., L.L.C
Certified  Public  Accountants

March 6,  2000