EXHIBIT 23

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We  hereby  consent  to  the  incorporation  of  our report dated March 12, 2001
relating  to  the  financial  statements  of  National  Beauty  Corp in  the S-8
registration  statement  dated  on  August  16,  2001.



Perrella  &  Associates,  P.A.
Pompano  Beach,  Florida
August  20,  2001