Vertical Computer Systems Inc – ‘10KSB’ for 12/31/01 – EX-23

On:  Monday, 5/20/02, at 4:47pm ET   ·   For:  12/31/01   ·   Accession #:  898432-2-370   ·   File #:  0-28685

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Annual Report — Small Business   —   Form 10-KSB
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10KSB       May 2002                                              88    510K 
19: EX-9        Exh. 10.58                                             6     30K 
 2: EX-10       Exh. 10.41                                            23    128K 
 3: EX-10       Exh. 10.42                                            16     72K 
 4: EX-10       Exh. 10.43                                            11     53K 
 5: EX-10       Exh. 10.44                                             7     32K 
 6: EX-10       Exh. 10.45                                            23    106K 
 7: EX-10       Exh. 10.46                                             1     13K 
 8: EX-10       Exh. 10.47                                            15     78K 
 9: EX-10       Exh. 10.48                                            14     68K 
10: EX-10       Exh. 10.49                                            14     64K 
11: EX-10       Exh. 10.50                                             5     28K 
12: EX-10       Exh. 10.51                                             2     16K 
13: EX-10       Exh. 10.52                                             5     26K 
14: EX-10       Exh. 10.53                                             2     15K 
15: EX-10       Exh. 10.54                                             7     26K 
16: EX-10       Exh. 10.55                                             4     25K 
17: EX-10       Exh. 10.56                                             6     30K 
18: EX-10       Exh. 10.57                                             6     30K 
20: EX-10       Exh. 10.59                                             2     16K 
21: EX-10       Exh. 10.60                                             2     16K 
22: EX-10       Exh. 10.61                                             4     25K 
23: EX-10       Exh. 10.62                                             1     14K 
24: EX-10       Exh. 10.63                                             1     13K 
25: EX-10       Exh. 10.64                                             3     21K 
26: EX-10       Exh. 10.65                                             5     26K 
27: EX-10       Exh. 10.66                                             3     23K 
28: EX-10       Exh. 10.67                                             1     13K 
29: EX-10       Exh. 10.68                                             6     29K 
30: EX-10       Exh. 10.69                                             3     23K 
31: EX-10       Exh. 10.70                                             1     14K 
32: EX-10       Exh. 10.71                                             6     30K 
33: EX-10       Exh. 10.72                                            13     58K 
34: EX-10       Exh. 10.73                                             7     41K 
35: EX-10       Exh. 10.74                                             9     42K 
36: EX-10       Exh. 10.75                                             2     16K 
37: EX-10       Exh. 10.76                                             2     16K 
38: EX-10       Exh. 10.77                                             2     16K 
39: EX-10       Exh. 10.78                                             2     16K 
40: EX-10       Exh. 10.79                                             2     19K 
41: EX-10       Exh. 80                                                2     19K 
42: EX-23       Exhibit 23.1 - Certified Independent Accountants       1     12K 

EX-23   —   Exhibit 23.1 – Certified Independent Accountants

                                                                    EXHIBIT 23.1

 CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statement on Form S-8 (file numbers 333-65148 and 333-72996) of our report dated
April 15, 2002, relating to the audit of the consolidated  financial  statements
of Vertical  Computer  Systems,  Inc.,  as of December 31, 2001 and for the year
then ended,  which report is included in the Annual  Report on Form 10-KSB.  Our
report  contains an  explanatory  paragraph  regarding the Company's  ability to
continue as a going concern.                                                    

/s/ BDO Seidman LLP                                                             

Los Angeles, California                                                         
May 20, 2002                                                                    

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10KSB’ Filing		Date		Other Filings
Filed on:		5/20/02
		4/15/02
For Period End:		12/31/01		NT 10-K,  NT 10-K/A
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