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 2,
2004,  except for Note 15 as to which the date is March 31,  2004,  appearing in
the Annual  Report on Form 10-KSB of  Emergent  Group,  Inc.  for the year ended
December 31, 2003.

/s/ SINGER LEWAK GREENBAUM & GOLDSTEIN LLP

Los Angeles, California
March 31, 2005