Youthline USA Inc Watch

from 10KSB 1 page Consent of Independent Public Accountants We Consent to the Use in This Annual Report on Form 10-Ksb of Our Report on Youthline USA, Inc. and Subsidiary Dated February 22, 2000 on Our Examinations for the Years Ended December 31, 1998 and 1999. Michael C. Finkelstein Morganville, New Jersey Certified Public Accountant April 28, 2000

from 10-12G/A 1 page Consent of Independent Public Accountants We Consent to the Use in This Registration Statement on Form 10-Sb of Our Report on Youthline USA, Inc. and Subsidiary Dated February 22, 2000 on Our Examinations for the Years Ended December 31, 1998 and 1999. We Also Consent to the Reference to Our Firm Under the Caption "Experts". Michael C. Finkelstein Morganville, New Jersey Certified Public Accountant April 3, 2000

from 10-12G/A 1 page Consent of Independent Public Accountants We Consent to the Use in This Registration Statement on Form 10-Sb of Our Report on Youthline USA, Inc. and Subsidiary Dated February 22, 2000 on Our Examinations for the Years Ended December 31, 1998 and 1999. We Also Consent to the Reference to Our Firm Under the Caption "Experts". Michael C. Finkelstein Morganville, New Jersey Certified Public Accountant March 27, 2000

from 10-12G/A 1 page Consent of Independent Public Accountants We Consent to the Use in This Registration Statement on Form 10-Sb of Our Report on Youthline USA, Inc. and Subsidiary Dated February 22, 2000 on Our Examinations for the Years Ended December 31, 1998 and 1999. We Also Consent to the Reference to Our Firm Under the Caption "Experts". Michael C. Finkelstein Morganville, New Jersey Certified Public Accountant March 10, 2000

from 10-12G 1 page Consent of Independent Public Accountants We Consent to the Use in This Registration Statement on Form 10-Sb of Our Report on S & S Plus, Inc. Dated October 15, 1999 on Our Examinations for the Years Ended December 31, 1997 and 1998, Our Report on Youthline USA, Inc. Dated October 15, 1999 on Our Examinations for the Years Ended December 31, 1997 and 1998, Our Report on Youthline USA, Inc. and Subsidiary for the Years Ended December 31, 1997 and 1998 and for Our Report on the Unaudited Financial Statements for the Nine Months Ended September 30, 1999. Michael C. Finkelstein Certified Public Accountant New York, New York December 29, 1999