EXHIBIT 22.1


                                  [LETTERHEAD]

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated February 23, 2004, relating to the
consolidated financial statements and financial schedule of Circle Group
Holdings, Inc. and subsidiaries, which appears in Circle Group Holding's Annual
Report on Form 10-KSB for the year ended December 31, 2003. We also consent to
the reference to us under the heading "Experts" in such Registration Statement.



Spector & Wong, LLP
Pasadena, California
June 25, 2004