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
June 6, 2000
VIA FAX: 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 May 12, 2000 relating to the financial
statements of Pinnacle Business Management, Inc. for the quarter ending March
31, 2000.
/S/ BAGELL, JOSEPHS, LEVINE, FIRESTONE & CO., L.L.C.
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BAGELL, JOSEPHS, LEVINE, FIRESTONE & CO., L.L.C.
Certified Public Accountants
June 6, 2000
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