CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



We consent to the  incorporation  by reference  in  Registration  Statement  No.
333-104315  of Emergent  Group,  Inc. on Form S-8 of our report,  dated March 8,
2005,  appearing in the Annual Report on Form 10-KSB of Emergent Group, Inc. for
the year ended December 31, 2004.

/s/ SINGER LEWAK GREENBAUM & GOLDSTEIN LLP

Los Angeles, California
March 31, 2005