CONSENT OF COUNSEL

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our consent dated May 15, 2000 appearing in the
Northborough Holdings, Inc. Registration Statement on Form 10SB12G, filed
that same day. We also consent to the reference to us under the heading
"Exhibits" in such Registration Statement.

NADEAU & SIMMONS, P.C.

/s/ James R. Simmons

By:_______________________
   JAMES R. SIMMONS, Vice President

Providence, RI