EXHIBIT 23.3

                             CONSENT OF ACCOUNTANTS


         We consent to the use in the prospectus constituting part of this
Pre-Effective Amendment No. 4 to the Registration Statement on Form S-1 of (i)
our report dated March 19, 2001 on the balance sheets of Shaffer Asset
Management, Inc. as of December 31, 2000, 1999 and 1998 and the related
statements of operations and retained earnings (deficit) and cash flows for the
years ended December 31, 2000 and 1999 and the period from March 16, 1998
(inception) to December 31, 1998 and (ii) our report dated March 19, 2001 on the
statement of financial condition of Shaffer Diversified Fund, LP as of December
31, 2000. We also consent to the statements with respect to us as appearing
under the heading "Experts" in the Prospectus.


New York, New York
August 16, 2001

                                        /s/ Anchin, Block & Anchin LLP
                                        ---------------------------------
                                        Anchin, Block & Anchin LLP