EXHIBIT 23

                         CONSENT OF INDEPENDENT AUDITORS

The Board of Directors
American Claims Evaluation, Inc.:

We consent to  incorporation  by reference in the  registration  statement  (No.
333-39071) on Form S-8 of American Claims  Evaluation,  Inc. of our report dated
May 4, 2001, on the consolidated  balance sheets of American Claims  Evaluation,
Inc. and  subsidiary as of March 31, 2001 and 2000 and the related  consolidated
statements of operations, stockholders' equity and cash flows for the years then
ended,  which report  appears in the March 31, 2001 annual report on Form 10-KSB
of American Claims Evaluation, Inc.

                                                      KPMG LLP


Melville, New York
June 27, 2001