Exhibit  23.02

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


To  the  Board  of  Directors  and  Stockholders
APO  Health,  Inc.
Oceanside,  New  York

We hereby consent to the incorporation by reference in the Form S-8 Registration
Statement  or  our  report  dated  December 3, 2001 relating to the consolidated
financial  statements  of  APO Health, Inc. as of September 30, 2001 and for the
years  ended  September  30,  2001  and  1999.



Linder  &  Linder
Certified  Public  Accountants



Dix  Hills,  New  York
September  30,  2002