EX-23 5 e23.htm Exhibit 23







               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT



     We consent to the use in this Registration Statement  on Form SB-2 of our
report dated September 26, 2001 related to the financial statements of World
Roller Alliance, Inc. and to the reference of our firm under the caption
"experts" in the Prospectus.




Mr. Richard H. Harris, CPA
Fort Lauderdale, Florida


July 9, 2002