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
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Kelly & Company
Costa Mesa, California
October 1, 2002