BODYGUARD RECORDS COM INC
SB-2/A, EX-23, 2000-12-18
BUSINESS SERVICES, NEC
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                                                                    EXHIBIT (23)

Bodyguard Records.com, Inc.
138 Fulton Street
New York, NY  10038



               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



We hereby consent to the use in this Registration  Statement on Form SB-2 of our
report dated June 21, 2000  relating to the  financial  statements  of Bodyguard
Records.com,  Inc.  We also  consent  to the  reference  to our firm  under the
caption "Experts" in the Prospectus.


                                         /s/ Sobel & Co., LLC
                                         Certified Public Accountants

Livingston, New Jersey
June 21, 2000





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