MERDINGER, FRUCHTER, ROSEN & COMPANY, PC
                     CERTIFIED PUBLIC ACCOUNTANTS
                          888 SEVENTH AVENUE
                          NEW YORK, NY 10106
                         _____________________

                         TEL:  (212) 757-8400
                         FAX:  (212) 757-6124







               CONSENT OF INDEPENDENT PUBLIC ACCOUTANTS



     We hereby consent to the  incorporation  by  reference  in   this
Registration Statement on Form S-8 of our report dated April 3,  2002,
included in the annual report of Bach-Hauser, Inc. on Form 10-KSB  for
the year ended December 31, 2001, and to the reference of our Firm  as
"Experts" in the Registration Statement.


                    /s/ Merdinger, Fruchter, Rosen & Company, P.C.
                    MERDINGER, FRUCHTER, ROSEN & COMPANY, P.C.
                    Certified Public Accountants

New York, New York
October 2, 2002