EXHIBIT 23


INDEPENDENT AUDITORS' CONSENT

We consent to the  incorporation by reference in (1) the Registration  Statement
on Form S-8, File No.  333-43837,  (2) the  Registration  Statement on Form S-8,
File  No.  333-43839,  (3) the  Registration  Statement  on Form  S-8,  File No.
333-72939 and (4) the Registration  Statement on Form S-3, File No. 333-81037 of
our report dated  February 14, 2001 on our audit of the  consolidated  financial
statements of Siebert Financial Corp. and subsidiaries  ("Siebert")  included in
the Annual Report on Form 10-K of Siebert for the year ended December 31, 2000.


/s/ Richard A. Eisner & Company, LLP

New York, New York
March 28, 2001