Xxxxxx & Kleigman LLP
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Certified Public Accountants & Consultants
A Limited Liability Partnership Consisting of Professional Corporations
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S CONSENT
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We consent to the inclusion in this Registration Statement of Xxxxxx Financial
Corporation on Form SB-2/A, Amendment #5 (File No. 000-05418), of our report
dated February 17, 2005, which includes an explanatory paragraph as to the
Company's ability to continue as a going concern, with respect to our audits of
the consolidated financial statements of Xxxxxx Financial Corporation as of
December 31, 2004 and for the years ended December 31, 2004 and 2003, which
report appears in the Prospectus, which is part of this Registration Statement.
We also consent to the reference to our Firm under the heading "Experts" in such
Prospectus.
/s/ Xxxxxx & Kleigman LLP
New York, New York
December 6, 2005
000 Xxxxx Xxxxxx x 00xx Xxxxx Xxx Xxxx, XX 00000 o
Tel 000-000-0000 Fax o 000-000-0000
Melville New York Greenwich Grand Cayman Riverhead