MUSIC ETC INC
10QSB, EX-23, 2000-11-14
BLANK CHECKS
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                                            October 13, 2000



To Whom It May Concern:

     The  firm of Barry L. Friedman, P.C., Certified  Public
Accountant  consents to the inclusion  of  their  report  of
October 13, 2000, on the Financial Statements of MUSIC ETC.,
INC.,  as  of  September 30, 2000, in any filings  that  are
necessary now or in the near future with the U.S. Securities
and Exchange Commission.



Very truly yours,



/s/ Barry L. Friedman
Barry L. Friedman
Certified Public Accountant




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