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Exhibit 23(c)
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We consent to the incorporation by reference in Amendment No. 1 to the
Registration Statement on Form S-3 of our report dated November 19, 1999 (except
for Note 4, as to which the date is January 13, 2000) with respect to the
consolidated financial statements of Worldwide Xceed Group, Inc. (formerly
Xceed, Inc. and Subsidiaries) included in the Company's Annual Report on
Form 10-K for the year ended August 31, 2000, and to the reference to us under
the headings "Experts" in such Registration Statement.
/s/ Holtz Rubenstein & Co., LLP
HOLTZ RUBENSTEIN & CO., LLP
Melville, New York
November 15, 2000
