<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>3
<FILENAME>ex-23.txt
<DESCRIPTION>INDEPENDENT AUDITORS' CONSENT
<TEXT>
EXHIBIT 23

INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in (1) the Registration Statement
on Form S-8, File No. 333-43837, (2) the Registration Statement on Form S-8,
File No. 333-43839, (3) the Registration Statement on Form S-8, File No.
333-72939 and (4) the Registration Statement on Form S-3, File No. 333-81037 of
our report dated February 20, 2002 on the consolidated financial statements of
Siebert Financial Corp. and subsidiaries as of December 31, 2001 and 2000 and
for the three-year period ended December 31, 2001 included in this Annual Report
on Form 10-K.


/s/ Richard A. Eisner & Company, LLP
-------------------------------------
Richard A. Eisner & Company, LLP

New York, New York
March 28, 2002



</TEXT>
</DOCUMENT>
