ROONEY, PLOTKIN & WILLEY, LLP
CERTIFIED PUBLIC ACCOUNTANTS

CONSENT FOR INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

Northborough Holdings, Inc.

Dated: May 25, 2000

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated February 3, 2000 appearing on page
F-2 of Northborough Holdings, Inc. Registration Statement on Form 10SB12G for
the year ended December 31, 1999. We also consent to the reference to us under
the heading "Exhibits" in such Registration Statement.


                                        /s/ Rooney, Plotkin & Willey, LLP

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                                        ROONEY, PLOTKIN & WILLEY, LLP