EXHIBIT 23







               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


            We consent to the  incorporation  by reference  in the  Registration
Statements  (Nos.  333-06705  and  333-30042)  on Form S-8 of our  report  dated
August 31, 2001, except for Notes 4 and 5, as to which the date is September 24, 2001,
 for the years ended June 30, 1999,  2000 and 2001, and to the
addition of our firm under the caption  "Experts" in the Prospectus,  insofar as
it relates to our report on the financial  statements  for the three years ended
June 30, 2001.

                                            /s/ Margolin, Winer & Evens LLP
                                            ---------------------------------
                                                Margolin, Winer & Evens LLP



Garden City, New York
September 26, 2001