CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We hereby consent to the incorporation by reference of our report, which
contained a qualification with respect to on going concern considerations, dated
May 9, 2000, except for the fifth paragraph of Note 2, as to which the date is
July 26, 2000, relating to the consolidated financial statements of Westmark
Group Holdings, Inc. and Subsidiary appearing in such company's Annual Report on
Form 10-KSB for the year ended December 31, 1999.
/s/ Rachlin Cohen & Holtz LLP
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RACHLIN COHEN & HOLTZ LLP
Fort Lauderdale, Florida
August 18, 2000
