JOEL S. BAUM, P.A.

CERTIFIED PUBLIC ACCOUNTANT           MEMBER:
                                      American Institute of CPAs
                                      Florida Institute of CPAs
                                      AICPA SEC & Private Companies
                                      Division



Capitol Communities Corporation
25550 Hawthorne Blvd.
Suite 207
Torrance, CA 90505


                 CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT


         We hereby consent to the  incorporation  by reference our firm's firm's
audit  report in the Capitol  Communities  Corporation's  Annual  Report on Form
10-KSB for the year ended  September 30, 2001,  into the S-8  Registration  Form
registering the Company's Employee Incentive Stock Plan.

March 4, 2002
Coral Springs, Florida



                                          By:  /s/ Joel Baum
                                               -------------
                                                   Joel Baum