EXHIBIT (23)
CONSENT OF INDEPENDENT ACCOUNTANTS
To the Board of Directors and Shareholders of
Bodyguard Records.com, Inc.
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., which appears in such Registration Statement. We also consent
to the reference to us under the heading "Experts" in such Registration
Statement.
/s/ Sobel & Co., LLC.
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Certified Public Accountants
Livingston, New Jersey
June 21, 2000
