ADAR ALTERNATIVE ONE INC
S-4/A, EX-23, 2001-01-09
BLANK CHECKS
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RE: Consent of Independent Accountants

We  hereby  consent  to the  use in the  Registration  Statement  on  Form  S-4,
Amendment #2, of our report dated  February 28, 2000,  except as to Note 5 which
is as of  September  11,  2000  relating  to the  financial  statements  Impulse
Communications,  as of and for the years ended December 31, 1999 and 1998, which
appear in such Registration Statement. Westwood, Massachusetts December 22, 2000
GRAY, GRAY & GRAY, LLP


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