CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTANTS


As independent registered public accountants, we hereby consent to the use of
our report dated March 18, 2005, except for Note 2, paragraphs 6, 10, 12 and 13
of Note 3, Note 14, Note 15 and Note 16, as to which the date is October 10,
2005, on the financial statements of AVP Pro Beach Volleyball Tour, Inc. as of
December 31, 2004 and for the years ended December 31, 2004 and 2003 and to all
references to our Firm included in or made a part of this Registration Statement
on Amendment No. 5 to Form SB-2.


New York, New York
October 26, 2005