[Jonathon P. Ruben, CPA Letterhead] CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS Single Source Financial Services Corporations 10780 Santa Monica Blvd., Suite 240 Los Angeles, CA 90025 We consent to the use in this Form S-8 of our referenced report relating to the financial statements of Single Source Financial Services Corporation, and to the reference of our firm under the headings "Expert." ss/ Jonathon P. Reuben C.P.A. Jonathon P. Reuben, C.P.A. An Accountancy Corporation Torrance, CA 90505 October 8, 2001