ADAR ALTERNATIVE ONE INC
S-4/A, EX-23, 2000-11-02
BLANK CHECKS
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      Gray, Gray & Gray, L.L.P.
      34 Southwest Park
      Westwood, MA 02090
      Phone 781.407.0300
      Fax   781.407.0303

      October 27, 2000

      Adar Alternative One, Inc.
      10 Troon Place
       P.O. Box 289
      Mashpee, MA 02649

      RE: Consent to include accountants' report in Form S-4/A

      Gentlemen:

         We consent to the inclusion of our Accountants'  Report dated September
         22, 2000 covering the financial  statements of Impulse  Communications,
         Inc. for the six months  ended June 30, 2000 and 1999,  in the upcoming
         filing of Form S-4/A.

      Yours truly,

      /s/ Gray, Gray & Gray, L.L.P.
          Westwood, MA








                                   SIGNATURES

     Pursuant to the requirements of the Securities Act, the Registrant has duly
caused  this  Registration   Statement  to  be  signed  on  its  behalf  by  the
undersigned,  thereunto  duly  authorized,  in the  City of  Mashpee,  State  of
Massachusetts, on October 27, 2000.

                                          Adar Alternative One, INC.

                                          By: /s/  Sidney J. Golub.

                                            ------------------------------------
                                                  President and Treasurer

     Pursuant  to  the   requirements  of  the  Securities  Act  of  1933,  this
Registration  Statement  has  been  signed  by  the  following  persons  in  the
capacities and on the dates indicated.

------------------ -------------------------------- ----------------------------
SIGNATURE             TITLE                           DATE
------------------ -------------------------------- ----------------------------
------------------ -------------------------------- ----------------------------
                      President and Treasurer
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