SURGE COMPONENTS INC
S-4/A, EX-23.3, 2000-08-23
ELECTRONIC PARTS & EQUIPMENT, NEC
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                                                                    EXHIBIT 23.3



                       Consent of Independent Accountants



We hereby consent to the use in the Prospectus, constituting part of this
Amendment No. 3 of the Registration Statement (File No. 333-32790) on Form S-4
of our report dated February 16, 2000, relating to the financial statements of
MailEncrypt, Inc., which appear in such Prospectus. We also consent to the
reference to us under the heading experts, in such Prospectus.


                                             McKennon, Wilson & Morgan LLP


Irvine, California
August 21, 2000




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