CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
To the Board of Directors and Stockholders
Menlo Acquisition Corporation
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated February 11, 2000 related to the
consolidated financial statements of Menlo Acquisition Corporation and
Subsidiaries as of December 31, 1999 and 1998 and for the years ended December
31, 1999 and 1998, which report appears in the Annual Report on Form 10-KSB for
the year ended December 31, 1999 previously filed by Menlo Acquisition
Corporation and Subsidiaries.
/s/ J.H. COHN LLP
J.H. COHN LLP
Roseland, New Jersey
September 11, 2000
