[THE LEBRECHT GROUP, APLC LETTERHEAD]



                                 October 8, 2001


Single  Source  Financial  Services  Corporation
10780  Santa  Monica  Boulevard,  Suite  240
Los  Angeles,  CA  90025

Ladies  and  Gentlemen:

     You  have  requested  our  opinion  as  counsel for Single Source Financial
Services  Corporation, a New York corporation (the "Company") in connection with
the registration under the Securities Act of 1933, as amended, and the Rules and
Regulations promulgated thereunder, and the public offering by the Company of up
to  2,525,000  shares  of Company common stock issuable to consultants and legal
counsel  of  the  Company.

     We  have  examined  the Company's Registration Statement on Form S-8 in the
form to be filed with the Securities and Exchange Commission on or about October
8,  2001  (the  "Registration  Statement").  We  further  have  examined  the
Certificate of Incorporation, Bylaws, and applicable minutes of the Company as a
basis  for  the  opinion  hereafter  expressed.

     Based  on  the  foregoing  examination,  we  are  of the opinion that, upon
issuance  and  sale  in  the manner described in the Registration Statement, the
shares  of  common  stock  covered by the Registration Statement will be legally
issues,  fully  paid,  and  nonassessable.

     We  consent to the filing of this opinion as an exhibit to the Registration
Statement.


                         Sincerely,

                         /s/  The  Lebrecht  Group,  APLC

                         The  Lebrecht  Group,  APLC