To the Board of Directors
National Lampoon Inc. and Subsidiaries

Consent of Independent Registered Public Accountants

We consent to the  Incorporation  in this  Registration  Statement  of  National
Lampoon Inc. and  Subsidiaries,  on Form SB-2 to be filed with the Commission on
or about March 9, 2005 of our Independent  Registered  Public  Accounting Firm's
Report dated October 7, 2004 covering the consolidated  financial  statements of
National  Lampoon Inc. and  Subsidiaries for each of the two years in the period
ended July 31, 2004.

We also consent to the reference to us as experts in matters of  accounting  and
auditing in this registration statement.




CERTIFIED PUBLIC ACCOUNTS

/s/ Stonefield Josephson, Inc.

Santa Monica, California
March 9, 2005