Consent of Independent Certified Public Accountant We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated April 16, 2002, except as to Note 23 to which the date is May 16, 2002, which appears on page F-1 of the 2001 Annual Report to Shareholders of Worldwide Medical Corporation. We also consent to the references to our Firm under the caption "Experts" in the Prospectus. /s/ Kelly & Company - ----------------------------- Kelly & Company Costa Mesa, California October 1, 2002