Unassociated Document

As independent registered certified public accountants, we hereby consent to the incorporation by reference in this Registration Statement on Form S-8, of our report, which includes an explanatory paragraph regarding the substantial doubt about the Company’s ability to continue as a going concern, dated August 11, 2008 included Sparta Commercial Services, Inc.’s Annual Report on Form 10-KSB for the year ended April 30, 2008, and to all references to our Firm under the caption “Experts” appearing in the Registration Statement.