As independent certified public accountants, we hereby consent to the inclusion in the Form SB-2 (amendment no. 2) Registration Statement, our report which includes an explanatory paragraph regarding the substantial doubt about the Company's ability to continue as a going concern, dated July 15, 2006 relating to the consolidated financial statements of Sparta Commercial Services, Inc. and to the reference to our Firm under the caption "Experts" appearing in the Prospectus.