Webb & Company, P.A.
- -------------------------------------------------------------------------------
Certified Public Accountants

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



We hereby consent to the use in this Registration Statement on Form SB-2/A of
our report dated April 6, 2005 relating to the December 31, 2004 and 2003
financial statements of Alliance Recovery Corporation.

We also consent to the reference to our Firm under the caption "Experts" in the
Registration Statement.




/s/  WEBB & COMPANY, P.A.
WEBB & COMPANY, P.A.
Certified Public Accountants


Boynton Beach, Florida
April 19, 2005