CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
SB Merger Corp
New York, New York
We consent to the use in this Registration Statement on Form SB-2 of our
report dated September 18, 2000 relating to the balance sheet of SB Merger Corp.
as of August 31, 2000 and the related statements of operations and cash flows
for the period January 3, 2000 (inception) to August 31, 2000. We also consent
to the reference to our firm under the caption "Experts" in the accompanying
Prospectus.
/s/ Feldman Sherb & Co., P.C.
Feldman Sherb & Co., P.C.
Certified Public Accountants
November 2, 2000
New York, New York
