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Exhibit 14(b)
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
We consent to the incorporation by reference in the registration statement
of Medallion Financial Corp. on Form N-14 with respect only to the summary
consolidated financial information of Freshstart Venture Capital Corp. for the
years dated May 31, 1995 through May 31, 1999. We also consent to the
references to our firm under the caption "Experts", with respect to the summary
financial information of Freshstart Venture Capital Corp.
/s/ Michael C. Finkelstein
Certified Public Accountant
August 11, 2000
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