CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We  consent  to  the  incorporation  by  reference  in  this
Registration Statement on Form S-8 of our report dated  June
23,   2000,  which  appears  on  page  1  of  the  financial
statements  included in the Current Report on  Form  8-K  of
Global Industrial Services, Inc. for the period ended  March
31, 2000 and for the years ended December 31, 1999 and 1998.



/s/ Merdinger, Fruchter, Rosen & Corso, P.C.
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Merdinger, Fruchter, Rosen & Corso, P.C.
Certified Public Accountants
New York, New York

March 1, 2001