INSCI STATEMENTS COM CORP, S-3, EX-23.04, 2000-08-30

INSCI STATEMENTS COM CORP
S-3, EX-23.04, 2000-08-30
COMPUTER INTEGRATED SYSTEMS DESIGN

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                                                                  EXHIBIT 23.04

              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT

We consent to the incorporation by reference in this Registration Statement on
Form S-3 of our report dated October 24, 1999, relating to the consolidated
statements of The Internet Broadcasting Company, Inc., which appears on page F3
of Form 8K of insci-statements.com, corp. dated January 12, 2000, and to the
reference to our Firm under the caption "Experts" in the Prospectus.


                                               /s/  GOLDSTEIN LEWIN & CO.


Boca Raton, Florida
August 28, 2000