FURNISHING CLUB
10SB12G, EX-23, 2000-10-06
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                          BARRY L. FRIEDMAN, P.C.
                        Certified Public Accountant


1582 TULITA DRIVE                                          OFFICE (702) 361-8414
LAS VEGAS, NEVADA 89123                                   FAX NO. (702) 896-0278


                      CONSENT OF INDEPENDENT AUDITORS


To Whom It May Concern:                                       October 3, 2000

     The  firm  of  Barry  L. Friedman, P.C., Certified  Public  Accountant
consents  to  the inclusion of their report of  October 3,  2000,  on  the
Financial Statements of The Furnishing Club as of September 30, 2000, in
any filings  that are  necessary  now  or  in the near future with the U.S.
Securities and Exchange Commission.



Very truly yours,

/s/ Barry L. Friedman

Barry L. Friedman
Certified Public Accountant



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