CONSENT OF INDEPENDENT
                           CERTIFIED PUBLIC ACCOUNTANT


We consent to the use in this Registration  Statement on Form SB-2 of our report
dated  April  12,  2000,  relating  to  the  financial   statements  of  Fortune
Entertainment  Corporation,  and to the  reference to our firm under the caption
"Experts" in such Registration Statement.




North Andover, MA                           Gordon, Harrington & Osborn, P.C.
August 1, 2000



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