SIBONEY CORP
8-K/A, EX-23, 2000-09-13
BUSINESS SERVICES, NEC
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                                                                   EXHIBIT 23.1


               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


We hereby consent to the  incorporation  by reference of our report dated August
7, 2000,  as included in this Form 8 K/A, into the  Company's  previously  filed
Registration Statement on Form S-8, File No. 33-35247.


                                         /s/ Rubin, Brown, Gornstein & Co., LLP
                                         ---------------------------------------
                                         Rubin, Brown, Gornstein & Co., LLP

St. Louis, Missouri
August 7, 2000




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