Exhibit 23.3

              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


      We  consent  to  the  incorporation  by  reference  in  this  registration
statement on Form S-3,  covering the  registration of 33,310 shares of common
stock,  of our report dated April 2, 2004  included in the annual report on Form
10-K of 21st Century  Holding  Company for the year ended December 31, 2003, and
to the reference to our firm under the caption "Experts" in the prospectus.


                              DeMeo, YOUNG, McGRATH



Boca Raton, Florida,
August 2, 2004