Universal Express Watch

from 8-K ~10 pages Stock Pledge and Escrow Agreement

from 8-K ~20 pages Stock Purchase Agreement

from 8-K 1 page Plan of reorganization, merger, acquisition or similar

from 8-K ~5 pages Purchase Agreement

from S-8 1 page <page> Consent of Independent Certified Public Accountants We Consent to the Use of This Registration Statement on Form S-8 of Our Report Dated October 9, 1996 Relating to the Financial Statements of Packaging Plus Services, Inc. as of June 30, 1996 and for Each of the Years in the Two Year Period Then Ended. /S/ Feldman Radin & Co., P.C. Feldman Radin & Co., P.C. March 27, 1997 New York, Ny