REFERENCE 23.0
                  ACCOUNTANT'S CONSENT



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[LETTERHEAD of Letterhead of Kingery Crouse & Hohl P.A.]]

CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We  hereby  consent  to the  use in the  prospectus  constituting  part  of this
Registration  Statement on Form SB-2 of our report  dated August 18, 2000,  with
respect to the financial  statements of JAHB  Holdings,  Inc., as of and for the
period January 5, 1999 (date of  incorporation)  to December 31, 1999 filed with
the Securities and Exchange Commission.

/s/ KINGERY, CROUSE & HOHL, P.A.
Tampa, Florida
October 6, 2000

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