[THE LEBRECHT GROUP, APLC LETTERHEAD]



                                 April 18, 2002



Single  Source  Financial  Services  Corporation
121  North  San  Vicente  Boulevard
Beverly  Hills,  California  90211

Ladies  and  Gentlemen:

     You  have  requested  our  opinion  as  counsel for Single Source Financial
Services  Corporation, a Delaware 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  3,000,000  shares  of  Company common stock issuable under the Single Source
Financial  Services  Corporation  2002  Omnibus  Securities  Plan.

     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 April
18,  2002  (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
issued,  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