[Jonathon P. Ruben, CPA Letterhead] CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS Single Source Financial Services Corporation 121 North San Vicente Boulevard Beverly Hills, California 90211 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." /s/ Jonathon P. Reuben C.P.A. Jonathon P. Reuben, C.P.A. An Accountancy Corporation Torrance, CA 90505 April 18, 2002