REFERENCE 23.0 ACCOUNTANT'S CONSENT
52
<PAGE>
[LETTERHEAD of Letterhead of Kingery Crouse & Hohl P.A.]]
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We hereby consent to the use in the prospectus constituting part of this
Registration Statement on Form SB-2 of our report dated August 18, 2000, with
respect to the financial statements of JAHB Holdings, Inc., as of and for the
period January 5, 1999 (date of incorporation) to December 31, 1999 filed with
the Securities and Exchange Commission.
/s/ KINGERY, CROUSE & HOHL, P.A.
Tampa, Florida
October 6, 2000
53
<PAGE>
