INDEPENDENT AUDITORS' CONSENT
We consent to the use in this Registration Statement of ICOA, Inc. and
Subsidiary (A Development Stage Company) on Form SB-2 of our report dated
November 28, 2000 (which report expresses an unqualified opinion and includes an
explanatory paragraph relating to the Company's recurring losses from operations
which raise substantial doubt about its ability to continue as a going concern),
appearing in the Prospectus, which is part of this Registration Statement.
We also consent to the reference to us under the headings "Summary Financial
Data" and "Experts" in such Prospectus.
/s/ Feldman Sherb & Co., PC
Feldman Sherb & Co., PC
New York, New York
November 29, 2000
