EX-23 3 exh23.txt CONSENT OF INDEPENDENT AUDITORS We consent to the use in this Registration Statement on Form SB-2 of our report dated November 26, 2001, relating to the financial statements of The Coffee Exchange, Inc. and to the reference to our Firm under the caption "Experts" in the Prospectus. /s/ MERDINGER, FRUCHTER, ROSEN & CORSO, P.C. MERDINGER, FRUCHTER, ROSEN & CORSO, P.C. Certified Public Accountants New York, New York March 27, 2002 CONSENT OF INDEPENDENT AUDITORS We consent to the use in this Registration Statement on Form SB-2 of our report dated March 15, 2001, relating to the financial statements of The Coffee Exchange, Inc. and to the reference to our Firm under the caption "Experts" in the Prospectus. /s/ MERDINGER, FRUCHTER, ROSEN & CORSO, P.C. MERDINGER, FRUCHTER, ROSEN & CORSO, P.C. Certified Public Accountants New York, New York March 27, 2002