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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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