Exhibit 23.4 LEONARD FRIEDMAN CERTIFIED PUBLIC ACCOUNTANT 385 Old Westbury Road East Meadow, New York 11554 Tel: (516)735-0824 Fax: (516) 735-6301 CONSENT OF INDEPENDENT PUBLIC ACCOUNTANT I consent to the inclusion in this registration statement on Form SB-2 ( File No. 333-109522) of my report dated February 5, 2003 on my audit of the financial statements of Walker Comm, Inc. I also consent to the reference of my Firm under the caption "Experts." /s/ Leonard Friedman CPA East Meadow, New York April 28, 2004