EXHIBIT 23

CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



We have issued our report dated February 16, 2001, except for Note 6 D as to
which the date is March 23, 2001, accompanying the consolidated financial
statements included in the Annual Report of Refac and Subsidiaries on Form 10-K
for the year ended December 31, 2000. We hereby consent to the incorporation by
reference of said report in the Registration Statement (Form S-8 No. 333-76085)
pertaining to the Stock Option and Incentive Plans of Refac and Subsidiaries.



GRANT THORNTON LLP



New York, New York
March 26, 2001