FRIEDMAN                                          1700 BROADWAY
ALPREN &                                          NEW YORK, NY 10019
GREEN LLP                                         212-842-7000
CERTIFIED PUBLIC ACCOUNTANTS                      www.nyccpas.com



CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
----------------------------------------------------



We hereby consent to the use in this registration statement on Form SB-
2 of our report dated February 16, 2004 relating to the audited
financial statements included in the filing (i.e., the balance sheets
of Gaming Venture Corp., U.S.A. as of December 31, 2003 and 2002, and
the related statements of operations, comprehensive income (loss),
changes in shareholders' equity and cash flows for the years then
ended) and the reference to our firm under the caption Experts in the
registration statement.









Friedman Alpren & Green LLP


May 28, 2004
New York, New York