IRVING CAPITAL CORP
10SB12G/A, EX-4.1, 2000-08-01
BLANK CHECKS
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                            COHEN & KAMENY CPA'S PLLC
                       3530 Henry Hudson Parkway, Suite B
                            Riverdale, New York 10463

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT

We hereby consent to the use in the Form 10 Registration Statement of our report
as of March 31, 2000, dated April 12, 2000, relating to the financial statements
of Irving Capital, Corp. that appear in such Form 10.

                            Cohen & Kameny CPA'S PLLC
                          Certified Public Accountants

Riverdale, New York
April 12, 2000

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