BAGELL, JOSEPHS, LEVINE, FIRESTONE & COMPANY, L.L.C.
CERTIFIED PUBLIC ACCOUNTANTS
HIGH RIDGE COMMONS
SUITES 400-403
200 HADDONFIELD BERLIN ROAD
GIBBSBORO, NEW JERSEY 08026
(856) 346-2828 FAX (856) 346-2882
April 12, 2000
VIAFAX: 713-654-134l
INDEPENDENT AUDITOR'S REPORT
To the Board of Directors of Pinnacle Business Management, Inc.
We hereby consent to the incorporation by reference in this registration
statement on Form S-8 of our report dated February 28, 2000 relating to the
December 31, 1998 financial statements of Pinnacle Business Management, Inc.
/s/ BAGELL, JOSEPHS, LEVINE, FIRESTONE & CO., LLC
--------------------------------------------------------
BAGELL, JOSEPHS, LEVINE, FIRESTONE & CO., LLC
Certified Public Accountants
April 12, 2000
<PAGE>
