EXHIBIT 23
                                                                      ----------



                        CONSENT OF INDEPENDENT REGISTERED
                             PUBLIC ACCOUNTING FIRM

DRYCLEAN USA, Inc.
Miami, Florida

We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statements  on Form S-8 (File No.  333-37574,  333-37576  and  333-37582) of our
report  dated  September  1,  2004  except  for Note 11, as to which the date is
September  27,  2004,  relating  to the  consolidated  financial  statements  of
DRYCLEAN USA, Inc.  appearing in the Company's  Annual Report on Form 10-KSB for
the fiscal year ended June 30, 2004.

                                                       BDO Seidman, LLP

Miami, Florida
September 27, 2004