DARBY ACQUISITION CORP
SB-2, EX-24, 2000-11-22
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                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


We hereby consent to the use in this Registration  Statement on Form SB-2 of our
report dated  November 16, 2000,  relating to the financial  statements of Darby
Acquisition  Corporation  and to the  reference  to our Firm  under the  caption
"Experts" in the Prospectus.


                                                    KAUFMAN, ROSSIN & CO.


Miami, Florida
November 20, 2000


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