Spongetech Delivery Systems Inc – ‘SB-2’ on 11/1/02 – EX-23

On:  Friday, 11/1/02, at 12:41pm ET   ·   Accession #:  1201251-2-2   ·   File #:  333-100925

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Registration of Securities by a Small-Business Issuer   —   Form SB-2
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: SB-2        Spongetech Registration Statement                     44    201K 
 3: EX-3        Certificate of Amendment                               1      7K 
 4: EX-3        Spongetech Bylaws                                     12±    45K 
 2: EX-3.(I)    Certificate of Incorporation                           7±    27K 
 5: EX-4        Common Stock Certificate                               2      8K 
 6: EX-10       Share Exchange Agreement                              20     78K 
 8: EX-23       Auditor's Consent                                      1      5K 
 7: EX-23       Consent of Counsel                                     1      5K 

EX-23   —   Auditor’s Consent

ACCOUNTANTS' CONSENT

     DDK & Company LLP hereby  consents to the use of its report  dated  October
10, 2002, relating to the audited financial  statements for the years ending May
31, 2002 and 2001 in a  registration  statement on SB-2 of  Spongetech  Delivery
Systems, Inc.                                                                   

November 1, 2002                                                      

          /s/DDK & Company LLP
         DDK & Company LLP

Dates Referenced Herein

This ‘SB-2’ Filing		Date		Other Filings
Filed on:		11/1/02		None on these Dates
		10/10/02
		5/31/02
		5/31/01
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