Exhibit 23

INDEPENDENT AUDITORS’ CONSENT

We consent to the incorporation by reference in the Registration Statements under the Securities Act of 1933, on Form S-8 (file number 333-33214) and on Form S-8 (file number 333-47824), of our report dated February 13, 2004 appearing in the Annual Report on Form 10-KSB of Pinnacle Data Systems, Inc. for the year ended December 31, 2003.

/s/ DELOITTE & TOUCHE LLP

March 24, 2004