EXHIBIT 23.3

            Consent of Independent Registered Public Accounting Firm

We consent to the use in this Post-Effective Amendment No. 3 Registration
Statement on Form SB-2 of our report dated April 21, 2006 relating to the
financial statements of Changes in L'Attitudes, Inc. as of and for the years
ended December 31, 2005 and 2004 and to the reference to our Firm under the
caption "Experts" in the Prospectus.

Pender Newkirk & Company, LLP
Certified Public Accountants
Tampa, Florida
December 15, 2006


            Consent of Independent Registered Public Accounting Firm

We consent to the use in this Post-Effective Amendment No. 3 Registration
Statement on Form SB-2 of our report dated May 1, 2006 relating to the combined
financial statements of Island Resort Tours, Inc and International Travel and
Resorts, Inc., as of and for the years ended December 31, 2005 and 2004 and to
the reference to our Firm under the caption "Experts" in the Prospectus.

Pender Newkirk & Company, LLP
Certified Public Accountants
Tampa, Florida
December 15, 2006