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[KEVIN P. MARTIN & ASSOCIATES, P.C. LOGO]
[KEVIN P. MARTIN & ASSOCIATES P.C. LETTERHEAD]
CONSENT TO INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We consent to the inclusion in this Registration Statement on Form S-11
of our report dated February 15, 2000 on the audit of the balance sheet of
C & M Associates d/b/a Boston Capital Associates as of December 31, 1999. We
also consent to our firm under the caption of "Experts."
/s/ Kevin P. Martin & Associates, P.C.
KEVIN P. MARTIN & ASSOCIATES, P.C.
November 28, 2000
Braintree, MA 02184
